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TMI Blog2019 (3) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... with law, after giving adequate opportunity of being heard to the assessee and pass a speaking order. The assessee is directed through this counsel to appear before the Ld. CIT(E) on 25.03.2019 at 10 AM to substantiate his case in both the appeals and did not take any unnecessary adjournment. Since the order has been pronounced in the Open Court, there is no need to send the notice for the hearing before the CIT(E). - Appeals filed by the Assessee stand allowed for statistical purpose. - ITA Nos. 1169 & 6472/Del/2018 - - - Dated:- 7-3-2019 - Shri H.S. Sidhu, Judicial Member And Shri O.P. Kant, Accountant Member For the Assessee : SH. BALJIT SINGH, CA For the Department : SH. C.P. SINGH, SR. DR. ORDER PER H.S. SIDHU, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oned finding in both the cases. Hence, he requested that the issues in dispute may be set aside to the file of the Ld. CIT(E) to decide the same afresh and direct him to pass a speaking order, after hearing the assessee. 4. On the other hand, Ld. DR relied upon the orders of the authorities below. 5. We have heard both the parties and perused the records. It was the contention of the assessee s counsel that Ld. CIT(E) has passed the non-speaking orders. For the sake of clarity, we are reproducing the relevant finding of the Ld. CIT(E) s order dated 22.12.2017 passed u/s. 80G(5)(vi) as well as order dated 26.09.2017 passed us. 12AA of the Act as under:- ORDER u/s 80G (5) (vii OF THE INCOME TAX ACT, 1961 read with rule- 11AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... O is registered at S. No DEL-BR26541-26092017 of the register maintained in this office. The registration is granted subject to the following conditions : Conditions: 1. Order u/s 12AA(1)(b) read with section 12A does not conform any right of exemption upon the applicant u/s 11,12 and 13 of the income Tax Act, 1961. Such exemption from taxation will be available only after the Assessing Officer is satisfied about the genuineness of the activities promised or claimed to be carried on in each Financial Year relevant to the Assessment Year and all the provision of law acted upon. This will be further subject to provisions of section 2(15) of the Income Tax Act1961. 2. The Trust/Society/Non Profit Company shall maintain accounts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ictional High Court and its intimation shall be given immediately to this office. The registering authority reserves the right to consider whether any such alteration in objects would be consistent with the definition of charitable purpose under the Act and in conformity with the requirement of continuity of registration, 10. No asset shall be transferred without the knowledge of the undersigned to anyone, including to any Trust/Society / Non profit Company etc. 11. The registered office or the principal place of activity of the applicant should not be transferred outside the national capital territory, Delhi except with the prior approval of the CIT(E), Delhi. 12. If later on it is found that the registration has been obta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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