9911796707
TMI Blog2017 (11) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the following substantial questions of law : I. Whether on the facts and in the circumstances of the case, the order of the Income-tax Appellate Tribunal is not perverse in holding the assessee eligible for registration and in directing the Commissioner of Income-tax to grant registration whereas in the rejection order the Commissioner of Income-tax had established that the assessee's activities were not genuine ? II. Whether on the facts and in the circumstances of the case, the order of the Income-tax Appellate Tribunal is not perverse in directing the Commissioner of Income-tax to grant registration without going into the applicant's stated aims/objects and activities and with out satisfying itself about the genuineness o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng aggrieved by the order dated September 26, 2011, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated August 31, 2012 restored the issue of registration under section 12AA to the Commissioner of Income- tax for deciding afresh on the merits in accordance with law after affording a reasonable opportunity of being heard. In compliance thereto, the Commissioner of Income-tax called for a report from the Assessing Officer through the Joint Commissioner of Income-tax, Rohtak who furnished his report dated October 18, 2013 and did not recommend for registration under section 12AA of the Act. The Commissioner of Income-tax vide order dated November 5, 2013 (annexure A1) rejected the application of the assessee under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... commend for registration to the assessee. The Tribunal had rightly held that the trust was eligible for registration and directed the Commissioner of Income-tax to grant registration to the assessee, with the following observations : "6. We have considered the rival submissions and have perused the material available before us. The provisions of section 12AA provide for a procedure to be followed by the Commissioner for the grant of registration to a trust or an institution. According to this procedure, the Commissioner shall call for documents and information and con duct enquiries to satisfy about the genuineness of the activities of the trust or institution. After the Commissioner is satisfied about the charitable or religious nature o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an the aims and objects of the trust. It is also not the case of the Commissioner that the fees charged from the students have been used for the purposes other than running the educational institution managed by the assessee-trust. It is also not the case of the Commissioner that the activities carried out by the assessee are not in con sonance with its objects. The learned Commissioner of Income-tax has also not mentioned the exact enquiry report sent by the Depart mental authorities to ascertain as to on what basis they did not recommend registration to the assessee. The decision relied upon by the Commissioner in the case of Kale Khan Mohammad Hanif v. CIT may be relevant for assessment proceedings, but not for registration under section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
