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TMI Blog2015 (2) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Act is unavailable and therefore, it is held by CIT that the assessee has failed to fulfill the conditions for grant of registration u/s 12A of the Act. Similarly, in his order for rejecting the claim of the assessee for registration u/s 80G, he has given a finding that the assessee has failed to fulfill the conditions for approval u/s 80G of the Act. Hence, we do not find any justificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in law and on facts in rejecting the application filed on the prescribed Form-10G under Rule 11AA of I.T. Rules, 1962 read with Clause (vi) (vii) of Sub Section (5) of Section 80G of the Income Tax Act, 1961 dated 19.03.2014 for registration of a Section 25 Company under Section 80G of the Income Tax Act, 1961. (ii) That the impugned order dated 12.09.2014 passed u/s 80G of the In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , liable to be annulled. (v) That any other relief or reliefs as may be deemed fit on the facts on record, be granted. 3. The grounds raised by the assessee in I.T.A. No.815/Lkw/2014 are as under: (i) That the Learned C.I.T.-2, Kanpur has erred in law and on facts in rejecting the application on the prescribed Form- 10A/10G dated 19.03.2014 filed for registration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrary to the principles of natural justice and equity therefore, liable to be annulled. (v) That any other relief or reliefs as may be deemed fit on the facts on record, be granted. 3. None appeared on behalf of the assessee on the appointed date of hearing inspite of the fact that on an earlier date i.e. on 10/12/2014, hearing was adjourned at the request of Learned A.R. o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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