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TMI Blog2018 (12) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and in the circumstances of the case and in law the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh rejecting the application for Registration u/s 12AA of the Income Tax Act, 1961 is arbitrary, misconceived, fallacious and illegal and having been done on imaginary, fictitious and unsubstantiated grounds must be quashed with further directions to grant the registration as sought." ITA No.6116/Del/2016 (against order under section 80 G (5) (vi)) "On the facts and in the circumstances of the case and in law the order of the Ld. Commissioner of Income Tax (Exemptions), Chandigarh rejecting the application for Registration u/s 80G(5)(vi) of the Income Tax Act, 1961 is arbitrary, misconceived, fallacious and illegal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilding on land owned by assessee. Dissatisfied with submissions advanced by assessee, Ld.CIT(E) observed that genuineness of activities is not established in present case and, accordingly, rejected eligibility for registration under section 12AA of the Act. He also rejected the application of assessee u/s 80G(5)(vi) of the Act. 4. Aggrieved by order of Ld. CIT(E), assessee is in appeal before us now. 5. Ld.Counsel submitted that only reason for rejecting application u/s 12AA of assessee was on basis of land, on which hospital has been constructed by M/s ASPAM Foundation. He submitted that admittedly, said hospital was run and managed by M/s ASPAM Foundation and activities are being claimed by M/s ASPAM Foundation, as charitable in nature ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uestion belonged to Dadi Rani Sati Mandir, wherein public at large makes prayers. He submitted that deity "Sati Dadi" belongs to Goyal Gotra of Mangli Village. He submitted that hospital building is constructed on land owned by society trust, upon mutual agreement between assessee and M/s ASPAM Foundation. It has been submitted by Ld.Counsel that M/s ASPAM foundation helped in achieving objectives of assessee, by helping them in constructing hospital on land owned by assessee for benefit of public at large. 8. On the contrary, Ld.Sr.DR submitted that land was belonging to trust which was acquired by Society in 2010. He submitted that acquisition of land after it was de-notified from HUDA by private society itself is inherently wrong. Ld. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , in which said land has been taken as property, and activity in form of temple and Satsang are being performed. Apart from these activities, there was ample land which was used for construction of hospital in name of Smt. Reshma Devi Goyal Netra Hospital. It has been submitted that during course of proceedings hospital building has in fact been constructed by another society with name M/s ASPAM Foundation. This trust is also registered at Delhi having Registration Certificate under section 12A and members of M/s ASPAM Foundation are members of applicant society as well. It has been submitted by Ld. Counsel that assessee was not having sufficient fund and M/s ASPAM Foundation spent approximately 85% of its receipts which was utilised for co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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