9911796707
TMI Blog2019 (6) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... has submitted all the required documents in February, 2017 which was not at all taken cognizance by the Commissioner of Income Tax (Exemption). The Commissioner should have taken cognizance about the documents placed before him and after going through the documents should have decided the application on merit, but Commissioner failed to do so. Therefore, matter may be restored to the file of the Commissioner of Income Tax (Exemption) for taking cognizance of the application along with the documents submitted by the applicant trust and after going through the appropriate order may be passed accordingly. Therefore, appeal of the applicant trust is partly allowed for statistical purpose. X X X X Extracts X X X X X X X X Extracts X X X X ..... before Hon'ble Tribunal against order dated 21.3.2016 which too was based on factual misconception and, not in accordance with law. It is, therefore, prayed that it be held that the appellant is a charitable institution and, is therefore entitled to registration u/s 80G(5)(vi) of the Act. It be further held that, the impugned order is not based on correct appreciation of the statutory provisions of law and thus, the order is totally untenable both on facts and in law." 3. The applicant is an Association Welfare Society running educational institution and medical facilities. The motive of the trust is imparting education to the children and not to earn the profits but only that of philantherophic purpose. The trust is running a High Scho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her the income is actually exempt u/s 11 & 12 of the Act. The Ld.AR further submitted that merely non filing of appeal before the Tribunal against the earlier order dated 21.03.2016 cannot be the sole ground for rejecting application u/s 80G(5)(vi). 6. The Ld. DR relied upon the order of the Commissioner of Income Tax (Exemption) and submitted that the Commissioner of Income Tax (Exemption) has taken due recourse of the earlier order, which was not challenged by the assessee/applicant trust before any forum. 7. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the assessee was granted registration u/s 12AA vide order dated 10.09.2015. The earlier application for approval ..... X X X X Extracts X X X X X X X X Extracts X X X X
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