9911796707
TMI Blog2020 (2) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... was illegal in any manner and therefore, could not have been relied upon. So far as the contention of the learned counsel that instead of directing for grant of registration under Section 12AA of the Act, the matter should have been remanded to the CIT for fresh consideration, is only in the realm of submission. In our considered view, once the assessee was found to be entitled to grant of registration under Section 12AA of the Act, the learned Tribunal has not committed any error in directing the CIT to grant registration. Thus, the order passed by the learned Tribunal is in accordance with law - Decided in favour of the assessee - ITA No. 175/2016 - - - Dated:- 8-1-2020 - Shri Justice Ajay Kumar Mittal, Chief Justice And Shri Just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an appeal before the Tribunal. The learned Tribunal vide order impugned herein, allowed the appeal and directed the appellant to grant registration under Section 12AA of the Act. Hence, the present appeal. 4 . Learned counsel for the appellant-Revenue submitted that the Tribunal while passing the impugned order has grossly erred in relying upon the order dated 10.12.2010 passed by the Assessing Officer under Section 143(3) of the Act which pertains to returned income of the assessee for the assessment year 2008-09 whereas while verifying the genuineness of the objects and activities of the assessee on receipt of the application from the assessee, the Assessing Officer was not satisfied and had submitted its report to the contrary. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were genuine at the time of granting registration. The findings recorded by the Tribunal read thus:- 6. We have heard both the sides. The assessee is a registered society. The Assessing Officer himself has noted in the order u/s 143(3) of the Act for the assessment year 2008-09 dated 10.2.2010 that the society is running an educational institution established solely for education purposes. The assessee submitted relevant documents before the authorities below. The learned Commissioner of Income tax has not found any defect in the same and simply rejected them without any basis. The aims and objects were not found uncharitable and non-genuine. The assessee has also duly submitted all the required information before the Assessing Off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee is registered under the Societies Act and is engaged in imparting education, which is undoubtedly a charitable activity. It is not the case of the appellant that the previous order dated 10.12.2010 of the Assessing Officer whereby on being satisfied with the aims and objects of the assessee the returned income of the assessee was accepted under Section 143(3) of the Act was illegal in any manner and therefore, could not have been relied upon. So far as the contention of the learned counsel that instead of directing for grant of registration under Section 12AA of the Act, the matter should have been remanded to the CIT for fresh consideration, is only in the realm of submission. In our considered view, once the assessee was fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
