9911796707
TMI Blog2018 (9) TMI 1835X X X X Extracts X X X X X X X X Extracts X X X X ..... ed on 20.06.2017 by the appellant seeking the registration under section 80G(5) of the Income Tax Act, 1961 is not only against law and facts on records but also totally arbitrary, unjust, unfair, against the judicial precedents, contrary and perverse to the material on record besides flouting the provisions of statutory laws, the appellant is preferring appeal under section 253 (1) (c) of the Income Tax Act, 1961 before the Hon'ble Income-tax Appellate Tribunal, Lucknow on the following amongst other grounds : 1. That the appellant 'People Cause Foundation' is a charitable company limited by shares incorporated under section 8 of the 'Companies Act, 2013'. The Certificate of Incorporation (CIN) of the appellant beari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration u/s 80(G) of the I.T. Act, 1961. 5. That after having applied for registration under section 80G(5)(vi) under the I.T. Act, 1961 on 20.06.2017, the appellant was mandated through the CIT (Exemptions) Lucknow communique bearing "F. No. CIT (Exemp.)/Lko/80G/310/2017- 18/6723" dated 31.10.2017 to furnish details/information on 07.12.2017. In compliance of the above, the appellant submitted documents containing all the required information, details, vouchers, photographs etc. spreading over 72 pages as mandated. The appellant also substantiated the documentary evidence. 6. That various charitable activities in consonance of the provisions of section 2 (15) of the Income Tax Act, 1961 and pursuant to the 'Memorandum of Associ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. More so, when the registration u/s 12A of the I.T. Act has been accorded to the appellant. 9. That after having accorded the registration under section 12A of the I.T. Act, the objectives and/or ideals incorporated in the 'Memorandum of Association' of the appellant cannot be revisited. More so, when the charitable organisation "People Cause Foundation" of the appellant has been incorporated under section 8 of the 'Companies Act, 2013'. 10. That not even a single penny is received as donation during the financial year 2015-16 by the appellant. The financial records of the F.Y. 2015-16 of the appellant's charitable company also vindicate the said factum. The contrary finding of the learned CIT (Exemptions), Luc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... know is not related to the facts of the instant matter and therefore distinguishable. In fact, the cited case law was connected with another appeal bearing ITA No. 815/LKW/2014. Both these appeals were decided ex-parte qua the assessee/appellant. Moreover, in the matter of cited case law, even the registration u/s 12A of the Income Tax Act, 1961 was not accorded to the assesse/appellant. 13. That the impugned order dated 13.12.2017 passed by the C.I.T. (Exemptions), Lucknow is against various judicial pronouncements on the subject matter. The case law and the judicial pronouncements in the issues involved may be taken at the time of hearing of the instant appeal with leave of the Hon'ble Court. 2. The assessee has taken multiple gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quired in order to grant exemption under section 80G, were provided to the Department, but CIT (Exemptions), Lucknow has not considered them at all and summarily rejected the application of the assessee. 5. The ld. D.R., on the other hand, relied on the order of CIT (Exemptions), Lucknow and submitted that from the order of CIT (Exemptions), Lucknow it is clearly evident that assessee-society was asked to provide vouchers/documentary evidence to look into the charitable activities being carried out by the assessee-society, but the applicant-assessee has not provided the same which clearly indicates that the activities of the assessee-society, as claimed to be carried out, are not genuine and assessee failed to pass the test mandated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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