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TMI Blog2014 (6) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... to the DIT(E) for fresh examination of the assessee’s application for registration u/s 12AA and approval u/s 80G, after giving reasonable opportunity to the assessee to make necessary amendments to its byelaws, so as to make them specific and in conformity with the provisions of A.P. Societies Registration Act – Decided in favour of Assessee. - ITA No. 182/Hyd/14 - - - Dated:- 29-5-2014 - Shri Chandra Poojari And Smt. Asha Vijayaraghavan,JJ. For the Appellant : Shri V. G. Hareesh For the Respondent : Shri D. Sudhakar Rao ORDER Per Smt. Asha Vijayaraghavan, Judicial Member: This appeal of the assessee directed against the order of the Director of Income-tax(Exemption) Hyderabad dated 28.11.2013 passed under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Incometax( Exemption), extracted the objects mentioned against Sl.nos. 4, 5, 6, 7, 8, 9, 16,17 and 19 under Para 1 and under the heading Name of the Society and its Objectives of that deed. The Director of Income-tax(Exemption) thereafter, referring to the provisions of Andhra Pradesh Societies Registration Act, noted that the objects of the Society registered under the said Act, are to be mentioned only in the Memorandum of Association of the Society, and the byelaws of the Society, as per the requirement of the said Act, does not contain the objects of the Society. However, he noted that in the case of the assessee, the deed of bye-laws also contained further objects, which are different from those mentioned in its Memorandum of Assoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ety was not verifiable and that Corpus fund clause was inconsistent with provisions contained in Clause (d) to sub-section (10) to Section 11 of the Act. 5. But not distinguished that the whole objects of the society was not charitable in nature. 6. We re genuine in the eye of law and doing social activities voluntarily without expecting anything from public. 7. Our society was formed and registered on 04th March 2013 with an objective of giving education, medical relief and food to the poor and needy children for better development of society and future generations. 8. We submit that we will make necessary amendments in our bye laws to suit the requirements of Director of Income-tax(Exemption) 9. Considering the above points ..... X X X X Extracts X X X X X X X X Extracts X X X X
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