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TMI Blog2015 (3) TMI 1366X X X X Extracts X X X X X X X X Extracts X X X X ..... Punjab and as such may not be doing the commercial activity in order to violate the provisions of Section 2(15) of the Act. CIT, at the end of the impugned order noted that since the assessee could not furnish the explanation, therefore, application of the assessee was rejected. The assessee, however, submitted that complete details were filed, therefore there was no justification to reject the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rejecting the application under section 12AA of the Income Tax Act. 2. Briefly the facts of the case are that the assessee society filed its application in prescribed form for grant of registration under section 12AA of the Act. The Assessing Officer was directed to send enquiry report before Ld. Commissioner of Income Tax, however Assessing Officer reported that assessee has not furni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It was, therefore, found that assessee society is working as a backendoffice to the Punjab Government and is not doing any charitable activity. Therefore, application of assessee was rejected. 3. We have heard ld. Representatives of both the parties and perused the material on record. The ld. counsel for the assessee referred to the Income and Expenditure account of various years fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of earning profit as is suggested through the impugned order. It is admitted fact that the receipts of the assessee society are from government departments, sale of tender forms and facilitation charges. The assessee is, therefore, working for the Government of Punjab and as such may not be doing the commercial activity in order to violate the provisions of Section 2(15) of the Act. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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