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TMI Blog2018 (9) TMI 1835X X X X Extracts X X X X X X X X Extracts X X X X ..... ire detailed factual verification and CIT (Exemptions), Lucknow has requisite machinery to undertake such an exercise. Looking into the facts and circumstances of the case and in the interest of justice, we set aside the order of CIT (Exemptions), Lucknow and restore the matter back to his file to decide the issue afresh after verifying the facts of the case in accordance with the documents submitted by the assessee - Appeal of the assessee is allowed for statistical purposes. - ITA No.60/LKW/2018 Assessment Year: N.A. - - - Dated:- 28-9-2018 - Shri. T.S. Kapoor And Shri Partha Sarathi Chaudhury, JJ. Applicant by: Shri A. K. Agarwal, Advocate Respondent by: Shri J.S. Minhas, CIT (DR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orded to the appellant on 07.09.2016 vide Registration No. (U.R.N.)255/1485/2016-17. For this purpose the appellant applied on the prescribed form 10A on 21.03.2016 and filed addendum of 47 pages on 07.09.2016 therefor as mandated. 3. That after having considered the voucher of expenditure of ₹ 2,260/- (Rupees Two Thousand Two Hundred Sixty Only) incurred on the charitable activity and having been satisfied with the genuineness of it and other documents and photographs of the charitable activity, the C.I.T. (Exemp.) Lucknow accorded to the applicant/appellant the registration under section 12A of the I.T. Act. Now in the instant proceedings of according registration u/s 80(G) of the I.T. Act, 1961, the factum of charitable a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tax Act. Pertinently enough to mention here, that charitable activities are activities carried out to fulfill a charitable purpose enshrined u/s 2(15) of the I.T. Act and pursuant to 'Memorandum of Association' (MoA) of the charitable organisation seeking registration u/s 80G of the I.T. Act. The quantum of money spent on an activity do not render it to qualify for becoming a charitable activity. Needless however to emphasize here, that the MoA of the appellant had been considered and reasonably found according to legal requirements by the Authorities concerned at the time of granting 'Cerificate of Incorporation' (CIN) and 'Licence' under section 8 of the Companies Act, 2013 and according registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e description of the said donations of ₹ 37,000/- is shown with the audit report for the year ending 31st March, 2017 annexed with the application and addendum seeking registration u/s 80G (5). Full details including the identity of the donors of ₹ 37,000/- (Rupees Thirty Seven Thousand Only) is described in the paragraph no. 9 at page no 2 of the addendum filed on 07.12.2017 before the learned C.I.T. (Exemptions), Lucknow in the proceedings of seeking registration under section 80G (5) of the 'Income Tax Act, 1961'. Notwithstanding doing all this, the allegation of having received substantial sum through donations in the F.Y. 2015-16 , the allegation of obscuring the real identity of the donors , the allegation of ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts in this case are that the assessee-society had filed an application for registration under section 80G(5) of the Act on 20/6/2017 with CIT (Exemptions), Lucknow. Subsequently, the assessee-society was accorded an opportunity of being heard vide this office letter dated 31.10.2017 sent to the assessee on the address provided by it in Form No. 10A via Speed Post calling for specific queries regarding its application for registration under section 12A for compliance on 07.12.2017. On that date i.e. 07.12.20J7 ld. A.R. of the assessee appeared and filed a letter with annexures. No activity could be seen from the Income and Expenditure Account provided by the applicantassessee. The CIT (Exemptions), Lucknow has thereafter rejected the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the order of CIT (Exemptions), Lucknow rejecting the application for exemption under section 80G should be upheld. 6. We have perused the case record, heard the rival contentions and analysed the facts and circumstances of the case. As the records demonstrates, on the date of hearing i.e. on 7/12/2017 assessee has filed detailed information before CIT (Exemptions), Lucknow in accordance to the questionnaire issued to it, which is placed in the paper book filed before us appearing at pages 54 to 58. We notice that thereafter order was passed by CIT (Exemptions), Lucknow on 13/12/2017. It is evident that within a very short span of time, CIT (Exemptions), Lucknow has passed the order on 13/12/2017 and it is quite possible tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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