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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 ..... Income-tax (Exemptions), Lucknow has erred in rejecting the application for registration under section 12A of the Income-tax Act, 1961 filed on July 21, 2014 without properly going through the case records of the appellant and also considering the proceedings conducted by the Commissioner of Income-tax, Muzzafarnagar. 2. The order of the Assessing Officer is against law and facts of the case. 3. The appellant craves the right to add, amend or withdraw any grounds of appeal at the time of hearing." 2. The facts in brief that the assessee-society has filed an application for registration under section 12A(1)(aa) of the Income-tax Act, 1961 on July 21, 2014 to the Commissioner of Income-tax, Muzaffarnagar. Due to change in jurisdiction w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its supporting bills/vouchers and related documents were not produced by the society despite providing ample opportunities for verification and its claims are not open for verification. In the absence of primary documents and registers claim of the society cannot be ascertained. As per the provisions of section 12AA(1)(b) of the Act, two factors namely the object and the genuineness of activities have to be satisfied. However, the applicant-society failed to prove both the factors. The learned Commissioner of Income-tax (Exemptions) in his impugned order has referred to a judgment of the hon'ble Delhi High Court in the case of Kirti Chand Tarawati Charitable Trust v. Director of Income-tax (Exemption) [1998] 232 ITR 11 (Delhi) wherein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral justice and hence, deserves to be cancelled. 5. On the contrary, the learned Departmental representative relied upon the order of the learned Commissioner of Income-tax (Exemptions) and requested that the same may be upheld. 6. We have heard both parties and perused the records available on record, especially the order dated January 27, 2015 passed by the Commissioner of Income-tax (Exemptions), Lucknow. We find that the office of the learned Commissioner of Income-tax (Exemptions), has received the application of the assessee-society for registration under section 12A(1)(aa) of the Income-tax Act, 1961 on July 21, 2014. Due to change in jurisdiction with effect from November 15, 2014, this case was transferred to the office of the le ..... X X X X Extracts X X X X X X X X Extracts X X X X
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