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TMI Blog2017 (9) TMI 1025X X X X Extracts X X X X X X X X Extracts X X X X ..... led. The Ld. CIT(E) has clearly stated that no books of accounts, salary details and that the society has not provided any details. In view of the totality of the facts and circumstances of the case, the matter is sent back to Ld. CIT(E) for a fresh hearing in accordance with law after affording an opportunity to the assessee. Appeal filed by the assessee society is allowed for statistical purposes. - ITA No. 5386/Del/2016 - - - Dated:- 12-9-2017 - SHRI I.C.SUDHIR, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER For The Appellant : Shri Prem Prakash, Adv. Sh. Ashish Aggarwal, Adv. For The Respondent : Ms.Gudrun Nehar, Sr.DR ORDER PER L.P. SAHU, ACCOUNTANT MEMBER This appeal filed by the assessee is direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3, F.Y. 2013-14, F.Y. 2014-15 and F.Y. 2015-16 that huge amounts are being charged as fees to the tune of ₹ 15,15,900/-, ₹ 21,42,500/- and ₹ 16,63,317/- respectively in the FYs mentioned above. Clearly a substantial amount is being levied as fee on commercial basis without providing any element of charity to the society. In spite of the fact that huge sum is being levied as fee over the past years none of the debit heads directly relate to any of the objects set forth in the memorandum of the society. Huge profit is being made via running an educational institute on commercial lines and channelizing the profits earned for augmenting the business without giving any element of charity to the public at large. Request for regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd in that case the applicant fails to pass the test mandated by law for formation of satisfaction mandated by law for according the registration. In addition to that no photographs or any other corroborating evidences have been provided by the applicant for certain camps/programmes. In an attempt to verify the claim of the society it was asked to produce the voucher with respect to the expenses incurred in the above mentioned programmes but applicant failed to provided any. Merely declaring a set of lofty ideals with pious intentions is not enough for according the said recognition. It is only when acts of charity are substantiated by cogent evidences like vouchers and production of books that an institution can be awarded recognition of p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ociety. Thus the applicant has failed to accomplish the goals set by the law for according the said recognition. The documents filed in the proceedings show that the applicant has claimed to be involved In activities which apparently are for profit making on commercial lines and are far away from the definition of the term charitable purpose . It Is very clear that the applicant is doing a mere pretence of charity. 6. The Hon'ble ITAT Lucknow bench In order ITA No. 809/LKW/2014 dated 26.02.2015 has held that We have considered the submissions of Learned D. R. of the Revenue, perused the material available on record and gone through the impugned orders of learned CIT-II, Kanpur. It is noted by the learned CIT in the order passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opsis which is as under. 1. The assessee submits that CIT mentioned in Para no. 4, the income applies to a set of distinguished individuals rather than the public at large. Submissions The assessee submits that s.13 of the LT. Act 1961 applies to persons who are mentioned in s.13 (3) of the Act, 1961 and in the present appeal, there is not such person involved. Thus the rejection of application is not valid. 2. Ld. CIT mentioned that society is engaged in running an educational institution on commercial basis and charges heavy fees from the students. Submissions. :- Ld. CIT did not mention amount of fees per student charged by the assessee and also fees charged by other institutions in order to see whether fees char ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore 60 years of the end of lease deed. 4. Ld. D.R. relied on the order of the Ld. CIT(E). 5. We have heard rival submissions and perused the material available on record and orders of the authorities below, case laws cited. We find that the Ld. A.R. has filed an affidavit of Shri Amit Kumar Singhal who is an employee of the Samiti in which he has stated that he was fully acquainted with the facts of the case and produced salary registers and other books of accounts before the Ld. CIT(E) which have been examined by the Ld. CIT(E). It was also submitted that voucher of travel expenses of ₹ 4,970/- incurred for travel to Lucknow on 22.8.2016 was also filed. The Ld. CIT(E) has clearly stated that no books of accounts, salary ..... X X X X Extracts X X X X X X X X Extracts X X X X
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