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TMI Blog2013 (10) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... e controversy, the order of the Tribunal, declining to impose its own opinion on merits and remitting the matter to the CIT to decide a matter afresh is not faulted – Decided in favor of revenue. - Income Tax Appeal No.225 of 2012 - - - Dated:- 30-9-2013 - Rajive Bhalla And Dr Bharat Bhushan Parsoon, JJ. For the Appellant : Mr. Sandeep Goyal, Adv For the Respondent : Mr. Inderpreet Singh, Adv JUDGEMENT:- PER : Rajive Bhalla The appellant challenges order dated 24.02.2012 (Annexure A-11), passed by the Income Tax Appellate Tribunal, Delhi, 'C' Bench (hereinafter referred to as 'the Tribunal). Counsel for the appellant submits that as the learned Tribunal has accepted the appeal, set aside order passed by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and the genuineness of its activities, after making such inquiries as he make may deem necessary in this behalf. In the instant case, indisputably the society is running a school since 2003 and has been continuously allowed exemption u/s 10(23C (iiiad) of the Act. Ignoring these aspects, the ld. CIT in the impugned order rejected the request for registration while observing that the society did not place before him or the Addl. CIT, original instrument of its establishment and that it was controlled by family members of Shri Rajinder Singh while cash payments had been made without deduction of TDS. Thereafter, the ld. CIT concluded that 'neither aims/objects and terms of memorandum are of the charitable nature nor are there any activiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of the society in the light of aims and objects stipulated in the Memorandum of the society and thereafter, pass a speaking order in accordance with law. Inter-alia, the soceity shall place before the ld. CIT, the original instrument of its establishment. We may clarify that the ld. CIT is free to undertake any independent inquiries, necessary to ascertain the genuineness of activities of the society. With these directions ground nos.1 to 3 in the appeal are disposed of. A perusal of the above extract reveals that the Tribunal has held that the CIT has considered irrelevant facts, failed to conduct an independent enquiry, disregarded the fact that the appellant was allowed exemption, under Section 10(23C)(iiiad) of the Act and in esse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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