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TMI Blog2018 (4) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... e averment has to be specific with filing of amended Memorandum of Association that the objects which were mentioned in the application are revised/amended having been approved by the authority, who granted the registration u/s 12A of the Act. What prevented the appellant to file the amended/revised objects/Memorandum of Association before the Ld. CIT(E) even after confrontation of the same. DR that even the original Memorandum of Association and amended Memorandum of Association as filed before us does not specify its registration and even no date is reflecting from the aforesaid Memorandum of Association of the appellant. In law, there is specified procedure for amendment of the objects, which required to be notified to the prescribed authority under the Income Tax and which the appellant herein failed to do. - ITA No.637(Asr)/2016 - - - Dated:- 28-3-2018 - SH. SANJAY ARORA, ACCOUNTANT MEMBER AND SH. N.K.CHOUDHRY, JUDICIAL MEMBER For The Appellant : Sh. Saurav Sood (Ld. Adv.) For The Respondent : Sh. Pawan K. Kumar (Ld. DR) ORDER PER N.K.CHOUDHRY, JM: The instant appeal has been preferred by the Assessee/Appellant, on feeling aggrieved against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e deemed to be carrying on charitable activities by virtue of its registration u/s 12AA of the Act. The Appellant craves leave to add, alter, amend or vary from the aforesaid grounds of appeal at or before the time of hearing. 3. In the instant case an application for registration u/s. 80G was filed by the appellant herein, vide application dated 10.02.2016, which was rejected by the Ld. CIT(E) on various grounds, which includes non filing of revised/amended objects of the society, therefore, feeling aggrieved against the said order impugned herein, the assessee preferred the instant appeal. 4. At the outset, there is a delay of 50 days in filing of appeal. The Ld. AR in order to explain the delay submitted that the appellant had bonafide belief that revised/amended objects had already been filed before the Ld. CIT(E) along with reply dated 24th August, 2016, therefore, in order to confirm the same the appellant vide letter dated 21st Sep., 2016 (submitted on 23rd September, 2016) prayed for an opportunity to inspect the case file, to ascertain the revised/amended objects on record, however, no opportunity was offered by the Ld. CIT(E), thereafter, appellant again fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e society and cannot be termed as commercial and intends to be profitable. The Ld. AR also submitted that Ld. CIT(E) is required to consider parameters of Sec.80G(5) while granting exemption u/s 80G. 6. On the other hand, the Ld. DR submitted that the assessee nowhere has shown to have been submitted the amended/revised objects before the Ld. CIT(E) and even otherwise the original Memorandum of Association and amended Memorandum of Association filed before this Court does not specify any date from which, the objects have been revised and specifically in the Memorandum of Association and the amended Memorandum of Association, on which the assessee focused the attention in fact does not bear any date of incorporation and registration in the office of Registrar of the societies and even amended word have been written by using pen whereas memorandum of association have been typed by the Typewriter which goes to show that this is not a reliable document. 7. We have gone through with the facts and circumstances of the case, documents on record and rival submissions of the parties. As the Ld. CIT(E) while declining exemption u/s. 80G of the Act observed that the first pre requisite ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in academic institution, towns and villages or by organizing seminars, workshops, training camps, competitions and other functions. iv) To establish educational institutions. v) To provide health service by establishing hospitals/dispensaries etc. It appears from the impugned order, that the fact of amendment in the society s objects was confronted to the appellant and specific query was raised with respect to evidence of the same being filed with the CIT(E) i.e., prescribed authority for granting registration and approval u/s 12AA and 80G respectively. Admittedly the same was not done by the appellant, however, it was claimed that the same has been furnished before the Ld. AO and revised objects have been mentioned by the AO in his assessment order. We realized that even otherwise, in the assessment order dated 19th September, 2013 relevant to the Asst. Year 2011-12, it does not reflect that the main objects of the trust have been shown as per the amended memorandum of association. We are in agreement with the Ld. CIT(E) that the AO and the assessment order cannot replace the prescribed authority as according to Sec.12AA/80G it mandates that where a trust or an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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