9911796707
TMI Blog2020 (3) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... 2AA and 80G of the Act. - Decided against assessee. - ITA No.4756 And 4757/Del/2018 - - - Dated:- 27-2-2020 - Shri Bhavnesh Saini, Judicial Member And Shri O. P. Kant, Accountant Member For the Appellant : None For the Respondent : Shri Manoj Kumar, CIT-D.R. ORDER PER O.P. KANT, AM: These two appeals by the assessee are directed against a common order dated 27/04/2018 passed by the Learned Commissioner of Income Tax (Exemptions), New Delhi, rejecting the registration of the assessee trust under section 12AA of the Income Tax Act, 1961 (in short the Act ) and 80G of the Act respectively. 2. The assessee has raised very detailed and lengthy grounds of appeal. In ITA No. 4757/Del/2018 grounds are running in 10 Para of legal size pages, which have been further summarised in three pages. The summarised grounds are reproduced as under: 9. To summarize, the appellant hereby raises the following grounds of objection: (i) That on the basis of facts circumstances of the case, the erred in holding that the existence of trust in the state of Delhi is not established. As the existence of the trust at the address given in application is clearly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld not be declared as not genuine, merely on the basis of assumptions or opinion or suspicion where no contradictory evidence is available on records. (iii) That on the basis of facts circumstances of the case, the CIT(E) has erred in stating that the objects of crime investigation cannot be categorized as charitable act in the nature of General Public Utility. The intention of the trust is not to work on commercial basis which is proved from the fact that the trust has not received any consideration or reward from the Government but has actually received donation from a large number of persons from society who rely on the activities carried on by the trust. The trust's activities are not only limited to crime investigation but also organizing blood donation camps, distribution of food clothes, raising voice against corruption crime, organizing peaceful protest marches, spreading awareness about the rights duties among the citizens creating an environment for cooperation among police officials public to reduce crime, reporting suspicious activities, etc. All these activities are in the nature of General Public Utility for the gross benefit of society ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uineness of the activities of the trust. (vi) That on the basis of facts circumstances of the case, the CIT(E) has erred in referring to the provisions of FCRA Act as grounds of rejection. The fact that the appellant trust is not registered under FCRA does not holds any ground as it is impossible for appellant trust to get money in Foreign Currency in terms of the provisions laid down by the Reserve Bank of India FCRA Act. (vii) The appellant trust has carried on its activities genuinely for the benefit of the society all the activities of the trust are within the scope of inclusive definition of Charitable Purpose as given in section 2(15) of the Income Tax Act, 1961 since all the requirements of Section 12AA are fulfilled, the trust should be considered as eligible for registration u/s 12AA 80G of the Income Tax Act, 1961. 3. Similarly, lengthy and argumentative grounds have been raised in ITA No. 4756/Del/2018, which are running in four legal size pages. In the grounds, the assessee is mainly aggrieved with the rejection of grant of registration under section 80G of the Act. 4. At the outset we may like to mention that on the last date of heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are made in cash and their Bills and Vouchers don t inspire confidence. The so called employee of the applicant is a director of M/s NCB, News Network Pvt Ltd, a Pvt Ltd Company along with the managing Trustee of the applicant, Mr. Suresh Kumar Shukla. Therefore, neither objects of the Trust nor are activities of the trust substantiated to be charitable in nature. Accordingly, the application filed by the applicant for grant of registration u/s 12A is rejected. 9. Since the applicant is not granted registration u/s 12AA(a) of the Income Tax Act, 1961, its application if Form No.10G seeking exemption u/s 80G is also hereby rejected as charitable activities are not established. 7. Before us, the assessee has filed a paper book containing pages 1 to 37, which consist of copy of applications in form No. 10A and 10G and other submissions filed before the Ld CIT(E ). The assessee has also filed an application for additional evidence having pages 1-12 consisting of a copy of the Emblems and Names (Prevention of Improper Use) Act, 1950, list of tax exempted institution registered under section 12A or 80G or both as per Income-tax website, definition of Director Genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g Authority acting on behalf of the Govt. The applicant has tried its best on its part to create such a fa ade by way of its appearance so as to create an impression in the mind of general public a if they are working as Govt. Agency. This is apparent from the website www.ncib.in public as if they are working as Govt. Agency. This is apparent from the website www.ncib.in From the above website, it may be seen that the logo of the applicant has also clear resemblance with the logo of Police Authorities. The posts created by the applicant as shown on the website is Director General, Asst. Director General, Zonal Director, State director etc. This also creates a false impression that the applicant is authorized by law to function as a Law Enforcing Authority. It is stated that the registration of a charitable institutions is not an idle formality, it is necessary to come to the conclusion on the basis of documents infonnation etc whether the institution deserves registration u/ s 12AA of the Act. The potential of misuse, even if the same is not actually misused is also be borne in mind while granting registration u/ s 12A of the Act. Moreover, the above objects of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
