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TMI Blog2015 (10) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... f the trust, therefore, we direct the learned CIT to reconsider the assessee’s application afresh and the assessee is also directed to cooperate with the CIT and furnish all the records for his satisfaction. Accordingly we set aside the order of the learned CIT, Alwar. - Decided in favour of assessee for statistical purposes only. - I.T.A. No. 641/JP/2013 - - - Dated:- 10-11-2014 - Shri R. P. Tolani And Shri T. R. Meena,JJ. For the Petitioner : Shri Rajendra Agarwal For the Respondent : Shri Subhash Chandra. ORDER Per: T. R. Meena, A.M. This is an appeal filed by the assessee against the order dated 30/05/2013 of the learned C.I.T., Alwar. The sole ground of appeal is against rejecting the application for regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upporting documents while fixing the case for hearing on 14/5/2013, which are as under:- 1. Explanation with supporting evidence that the activities and aim and objects of the trust/institution are genuine and charitable/religious in nature. Also furnish a note on the activities held for the last three years or from the date of creation of the institution/trust, whichever is less. 2. Explanation with supporting evidence that trust/institution fulfills all the conditions satisfactorily as laid down for registration U/s 12AA of the I.T. Act with explanation that the application for registration has been made in the prescribed manner with accompanying documents as referred in Rule 17A of the I.T. Rules, 1962. 3. Produce audited books ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our goodself and also sent the copy of receipt of courier alongwith copy of written reply. The appellant requested to consider its registration on the basis of written reply filed. On the basis of reply of the applicant, it has been concluded by the learned CIT that the assessee did not want to explain the genuineness of the activity and aims and objects of the Samitee and no details/documents etc. have been filed by the assessee before him as per letter dated 06/5/2013. He further observed that the assessee samitee has filed the application in form No. 10A alongwith copy of registration certificate issued by the Registrar of the Society, Bharatpur. The copy of aims and objects has not been certified by the Registrar of society and no other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 to March, 12. The learned ACIT, Alwar has raised certain queries before submitting the report to theld CIT, Alwar pointwise on 28/12/2012. He drawn our attention on page No. 2 of paper book for this purpose. He was satisfied with the explanation and made recommendation for granting of registration U/s 12AA of the Act, which is reproduced as under:- The Trust is registered by Registrar of Society, Bharatpur vide registration No. 1/Bharat/1999-2000 dt. 06/04/1999. The registered office of the trust is in existence on the given postal address of the trust and working at present address as per constitution and bylaws of the trust. The works of the trust covered in the definition of charitable purposes as per amended provisions of section 2(1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.. Therefore, the prayed to direct the learned CIT, Alwar to grant registration U/s 12AA of the Act. 4. At the outset, the learned CIT DR vehemently supported the order of the learned CIT, Alwar. 5. We have heard the rival contentions of both the parties and perused the material available on the record. The Assessing Officer himself satisfied on behalf of the learned CIT and recommended registration U/s 12AA of the Act. However, the learned CIT was not found satisfied with the explanation submitted by the applicant. When all the three years copies of return was with the CIT and copy of aims and objects of the trust created was also submitted before him, he should have considered these aspects to judge the genuineness of the acti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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