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TMI Blog2015 (10) TMI 1602X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax (Exemptions) for deciding the issue afresh, after giving sufficient opportunity of being heard to the assessee-society, under the law. - Decided in favour of assessee for statistical purposes. - I.T.A. No. 1547/DEL/2015 - - - Dated:- 5-6-2015 - SHRI R.S. SYAL AND SHRI H.S. SIDHU, JJ. For the Appellant : Shir Anil Jain, Adv. For the Respondent : S h. BRR Kumar, Sr. DR. ORDER H. S. Sidhu (Judicial Member).- This appeal by the assessee is directed against the order of the learned Commissioner of Income-tax (Exemptions), Lucknow dated January 27, 2015 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961, on the following grounds : 1. The learned Commissioner of Income-tax (Exemptions), Lucknow ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2015. On January 23, 2015 neither any one attended nor any written submission was filed by the society. Nor did the applicant file any application for adjournment seeking further date. The learned Commissioner of Income-tax (Exemptions) decided the case of the assessee on merits and observed that the assessee-society was created on August 7, 1990. After perusing the material, he noted that on perusal of material available on record, he found that the assessee-society was not carrying out any charitable activities at present. The income and expenditure accounts of the assessee-society as on March 31, 2014 showed that no debit head is directly related to any charitable activities. Since the books of account and its supporting bills/vouchers a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -tax Act, 1961 and rejected the application of the applicant-society for grant of registration under section 12A(1)(aa) of the Income-tax Act, 1961 vide his order dated January 27, 2015 passed under section 12AA(1)(b)(ii) of the Income-tax Act, 1961. 3. Aggrieved with the aforesaid order dated January 27, 2015 passed by the learned Commissioner of Income-tax (Exemptions), Lucknow, the assessee-society filed an appeal before the Tribunal. 4. At the time of hearing, learned counsel for the assessee stated that the learned Commissioner of Income-tax (Exemptions), Lucknow has passed a non-speaking order without providing sufficient opportunity to the assessee-society, which is contrary to the principles of natural justice and hence, deser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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