9911796707
TMI Blog2019 (6) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... tantial questions of law:- (i) Whether on the facts and circumstances of the case, the ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of the Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. M/s A.R. Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away inasmuch as there has to be satisfaction recorded by the Registering Authority which was lacking? (ii) Whether on the facts and circumstances of the case, the Hon'ble ITAT was correct in disregarding the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rustees, namely, Shri Joginder Singh Aulakh and since the financial year 2013-14, Dr. Sukhmanpreet Kaur Aulakh, one of the trustees, is running clinic in Shri Ujjagar Singh Aulakh Hospital and the trust was created later on 1.4.2015 primarily to arrange funds for the payments to the specialist doctors visiting the hospital. Further, it was observed that all the thirty two letters were handwritten by the same person and were dated from 13.4.2016 to 10.2.2017 which had been framed to cover the queries raised on the relationship between the assessee-Trust and the hospital as no other evidence in support thereof was furnished. Similarly self-generated letters had been submitted by the trust for the year 2015-16 detailing list of patients who go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... various doctors for giving free consultations/treatments which was not even controverted by the revenue. Further, the trust was created on 1.4.2015 and the application for registration under Section 12AA of the Act was filed on 26.9.2016. It was further noticed that the assessee does not have much funds at the initial stage to pursue its objects, however, some of the objects, i.e. treatment of poor and weaker sections of the society, irrespective of their caste or creed and religion, were undertaken by the assessee and the reasoning of the CIT (E) that neither the objects seemed to have been pursued nor the activities of the trust got corroborated cannot be considered as logical reasoning. Accordingly, the Tribunal directed the CIT(E) to gr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ects, however, from the records available in file, we do not have any hesitation to say that some of the stated objects vis-a-vis treatment for poor and weaker sections of the society, irrespective of their caste or creed and religion, have already been pursued by the applicant trust, therefore, the main reason for rejection of the registration as given by the Ld. CIT(E) that neither the objects are seems to have been pursued nor the activities of the trust got corroborated, have no substance and cannot be considered as logical reasoning. Hence the order impugned herein is perverse, improper and illogical and liable to be set aside. On the aforesaid consideration and observation, we set aside the order passed by the Ld. CIT(E) and direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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