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TMI Blog2016 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... and, therefore, on the strength of the material available on record, the Commissioner of Income-tax concluded that the society is not carrying out any charitable activities. Other findings were also recorded in relation to the existence of the premises and the lease deed executed and further in view of various orders and judgments referred to came to the conclusion that on the tests applying on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, itself assessed the material that was already there on record and came to the conclusion that the Commissioner of Income-tax had omitted to consider the same and based its findings on surmises and conjectures. - Income Tax Appeal No. 95 of 2016 - - - Dated:- 5-9-2016 - Hon'ble Amreshwar Pratap Sahi And Hon'ble Dr. Vijay Laxmi, JJ. For the Appellant : Alok Mathur ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kground, the Commissioner, Income-tax was justified in rejecting the request of the assessee which according to him gives rise to the substantial questions of law as framed. Even otherwise, at the most, the Tribunal could have remitted the matter back to the Commissioner who was under an obligation to proceed to make an enquiry in this regard and then pass orders on the request of registration mov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the existence of the premises and the lease deed executed and further in view of various orders and judgments referred to in paragraphs 6 and 7 of the order came to the conclusion that on the tests applying on the strength of such judgments, the registration sought as a charitable institution could not be granted to the respondent-assessee. The Tribunal considered the appeal preferred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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