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TMI Blog2012 (11) TMI 1187X X X X Extracts X X X X X X X X Extracts X X X X ..... l of registration under section 12AA of the Act and refusal of approval under section 80G of the Act was set aside. - CIT directed to grant registration under section 12AA and renewal of approval under section 80G(5)(vi) - Decided in favor of assessee. - ITA Nos. 288 & 289/Agr/2012 - - - Dated:- 23-11-2012 - Bhavnesh Saini (Judicial Member) And A.L. Gehlot (Accountant Member) For the Appellant : M. M. Agarwal, C.A. For the Respondent : Waseem Arshad, Sr. D.R. ORDER A. L. Gehlot (Accountant Member) These are two appeals filed by the assessee against two different orders, both dated 21.06.2012, passed by the ld. CIT-I, Agra. One appeal is in respect of rejection of application for grant of registration under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised Representative has also drew our attention to page nos.31 to 35 of assessee s Paper Book where application for information sought under R.T.I. Act and reply given by the Department has been placed. The relevant reply filed in response to R.T.I. information vide letter dated 18th September, 2012 of Central Public Information Officer, O/o. ACIT (Hq./Admn.), Agra is reproduced as under :- (Page no.32 of assessee s Paper Book) (iv) As regards the query as to whether the CIT-1, Agra was present in person in his office on the date of hearing, it is to be mentioned that the charge of the CIT-1, Agra during the period was being held as additional charge by Shri B.P.S. Bisht in addition to his regular charge of the CIT-1, Kanpur. Fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... using to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. [(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.] (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ich satisfaction regarding its objects and genuineness of activities can be found. Thus, this application has been rejected. Order u/s. 12AA passed accordingly. Sd/- 21.6.12 5.2 The relevant question and reply give by the revenue under the RTI Act to the assessee from page nos.31 32 of the assessee s Paper Book are reproduced as under :- (iv) Whether learned Commissioner of Income tax-1, Agra were present in person in his office at Ayakar Bhawan, Sanjay Place, Agra on any of date of which the case is shown to be heard as per order sheet entries or otherwise any personal hearing was granted by him in the matter. (iv) As regards the query as to whether the CIT-1, Agra was present in person in his office ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable for public purposes as for example arousing, library, hospital, clinic, cr che and/or as a community hall to be available for public use as training classes, seminars, discourses and other public functions for benefit of the community in general. (ii) to undertake any other activity incidental to the above activities but which are not inconsistent with the above objects. 5.4 The winding up clause of the trust is reproduced as under: (Page no.9 of Paper Book) In the event of dissolution or winding up of the Trust the assets remaining as on the date of dissolution shall under no circumstances be distributed amongst the Trustees but the same shall be transferred to some other similar Trust/ Organization whose objects are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the above discussion, the impugned order dated 27.07.2010 cannot be sustained in law and accordingly, we hold (i). That the CIT, Aligarh has not conducted any enquiry into the matter in order to satisfy himself about the genuineness of the activities of the assessee institution or fund; (ii). That the impugned order is passed by the ld. CIT without giving opportunity of being heard to the assessee and in most mechanical manner, merely relying upon the order sheet dated 08.07.2010 recorded by ITO (Tech.); (iii). That the impugned order is passed beyond the period of 6 months from the date of filing of application and, therefore, provisions of Rule 11AA(6) of the IT Rules have been violated. Nothing could be attr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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