9911796707
TMI Blog2018 (9) TMI 1410X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the petitioner's case, the learned Commissioner of Income tax (Exemptions) erred in law and on facts in wrongly considering the Society as mutual society kind of organization working for the mutual benefit of members, without showing as to how the members are benefited from the Society and completely ignoring that none of the objects of the Society suggested any mutuality of interest as held by the Commissioner of Income tax (Exemptions). 2. That on the facts and in the circumstances of the petitioner's case, the learned Commissioner of Income tax (Exemptions) erred in law and on facts in refusing to grant registration under section 12A of the Income tax Act, 1961 by holding that none of the objects of our Society are covered within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e petitioner's case, the Ld. Commissioner of Income Tax (Exemptions) erred in law and on facts in refusing to grant exemption u/s 80G (5) of the Income tax Act, 1961 to the Society. 4. That the order made is bad in law." 3. The assessee is a society registered under Societies Registration Act, 1860 on 10.02.2014. It filed application(s) on 24.03.2015 in Form No. 10A seeking registration u/s 12A and in Form No. 10G seeking exemption u/s 80G of the Income Tax Act, 1961. The assessee was issued a letter/notice dated 24.03.2015 requesting it to submit the documents/explanations in support of its claim of exemption fixing the case for 24.04.2015. On subsequent dates, details were submitted before the CIT(E). The CIT (Exemptions) held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3(1)bb. From A.Y. 1977-78, the principal of primary purpose was introduced for business in respect of relief to poor, education and medical relief by section 13(l)bb. For any other object of general public utility the principle of profit motive continued and so the dominant purpose theory. From A.Y. 1984-85, primary purpose theory was introduced in section 11(4A) as section 13(l)(bb) was deleted. In A.Y. 1992-93 the principle of incidental to primary purpose was introduced in section 11(4A). With effect from A.Y. 1984-85, the words not involving any activities for profit were omitted from section 2(15). For any other object of general public utility i.e. from A.Y. 1984-85 to 2008-09, the concept of profit motive did not apply nor was there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c order of the CIT(Exemptions) is also not elaborate as to how the assessee fail to conduct the object of the assessee Institute. The contentions taken by the Ld. DR are the principles of law but it can be followed when the proper adjudication of the matter is done. In the present case CIT(Exemption) has not taken proper cognizance of the correct state of the assessee society's purpose and object. Thus, it will be appropriate to remand back these issues before the CIT (Exemptions) for looking into the same and the assessee also should provide all the required evidences before the CIT(Exemptions). Needless to say, the assessee be given full opportunity of hearing by following principals of natural justice. As regards issue of registration a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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