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TMI Blog2015 (10) TMI 2664X X X X Extracts X X X X X X X X Extracts X X X X ..... d that:- We find that the query letter issued by the Ld. CIT (Exemptions) on 11.03.2015 is available and as per the reply submitted by the assessee before Ld. CIT (Exemptions), we find that on all the query of the Ld. CIT (Exemptions), reply of the assessee was submitted before Ld. CIT (Exemptions) along with copy of letter of confirmation of affiliation by Wrestling Federation of India and U.P. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... book before us also. This is not the case of the Ld. CIT (Exemptions) that promoting Wrestling is not charitable activities. We feel that the assessee deserves registration u/s 12AA. Appeal of the assessee is allowed. - ITA No. 363/LKW/2015 - - - Dated:- 6-10-2015 - Sunil Kumar Yadav (Judicial Member) And A. K. Garodia (Accountant Member) For the Appellant : Yogesh Agarwal, Advocate F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustified in saying that the assessee could not establish that the assessee is carrying out activities for charitable purposes. Ld. DR of the Revenue supported the order of the CIT (A). 3. We have considered the rival submission. We find that the query letter issued by the Ld. CIT (Exemptions) on 11.03.2015 is available on pages 29 to 30 of the paper book and as per the reply submitted by the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee is incurring expenses on account of National Championship and State Championship and paid affiliation and entry fees to Wrestling Federation of India, the claim of the assessee cannot be rejected on this basis alone that books of accounts were not produced. Such affiliation certificate from Wrestling Federation of India and Uttar Pradesh Olympic Association are available on pages 9 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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