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TMI Blog2020 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... set-aside the matter to the file of the CIT(E) to examine the application of the assessee trust afresh after granting appropriate opportunity to the assessee trust to appear in person through its authorized representative. The assessee shall be at liberty to raise the various contentions as advanced by the ld AR before the ld CIT(E) and is also directed to submit necessary information/documents as called for by the ld CIT(E) and the latter shall decide the same afresh as per law. - Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 10/JP/2020 - - - Dated:- 28-4-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : Shri P.C.Parwal (C.A.) For the Revenue : Shri B.K. Gupta (CIT) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pursuance to a detailed show cause notice dated. 03.10.2019, the assessee field reply vide letter dated. 11.11.2019 explaining the nature of activities carried out by it as per its objects. After receipt of the said reply, it appears that the ld. CIT(E) vide communication dated 18.11.2019 again sent a questionnaire. In response to same, the assessee informed that it has not received any attachment of questionnaire as mentioned and therefore, it was requested to kindly re-issue the same. The ld. CIT(E) vide its letter dated 28.11.2019 informed the document Identification number through which questionnaire dated 18.11.2019 was stated to have been sent. The assessee again informed that it has not received any attachment as mentioned. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee Ahmedabad Lohana Vidyarthi Bhavan vs. Income Tax Officer (Exemption) 172 ITD 11 where the Assessing officer held that running a hostel by charging fees from the students does not fall within the ambit of charitable purpose U/s 2(15) of the Act. The Tribunal after examining the facts as also the law held that providing hostel facility is one of the essential components of an educational institution and is to be considered as imparting education. 5. It was further submitted that the various objections raised by Ld. CIT(E) cannot be a basis for denying registration U/s 12AA of the Act to the assessee. It is submitted that Rule 17A substituted by the Income-tax (first amendment) Rule, 2018, w.e.f. 19.02.2018 provides that an application U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he e-mail address provided in the application requiring the assessee to submit certain documents/explanations along with original trust deed for verification however, no compliance was made by the assessee. Further, another opportunity was provided vide letter dated 27.11.2019 fixing the date for hearing on 05.12.2019. Again there was no compliance on the part of the assessee and thereafter, the CIT(E) decided the matter on the basis of material available on record. It was further submitted that the assessee did not submit original documents regarding establishment of the trust and as required under Rule 17A, the certified copy of instrument establishing the trust needs to be verified with originals. It was further submitted that on perusal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the processing of application filed by the assessee trust for seeking registration u/s 12AA. Therefore, in the interest of justice and fair play, we deem it appropriate to set-aside the matter to the file of the ld CIT(E) to examine the application of the assessee trust afresh after granting appropriate opportunity to the assessee trust to appear in person through its authorized representative. The assessee shall be at liberty to raise the various contentions as advanced by the ld AR including the decision of the Coordinate Bench referred supra before the ld CIT(E) and is also directed to submit necessary information/documents as called for by the ld CIT(E) and the latter shall decide the same afresh as per law. In the result, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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