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TMI Blog2020 (8) TMI 674X X X X Extracts X X X X X X X X Extracts X X X X ..... /Institution has not furnished the requisite details as called for by the Ld. CIT(Exemption) and therefore, we are of considered view, in the interest of justice, the Ld. CIT(Exemption) should re-adjudicate the matter on examining facts viz. (i) charitable nature of the objects of the assessee Trust/Institution (ii) genuineness of the activities carried on by the assessee Trust/Institution. Remit the matter back to his file for adjudicating the same as per directions mentioned aforesaid following the principles of natural justice. At the same time, the assessee Trust/Institution is directed to furnish requisite details as called for by the Ld. CIT(Exemption) for determining the case on merits. CIT(Exemption) should come out with a speaki ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(E) has sought details of sources of income of the Trust whereas the Ld. CIT(E) is to merely look into the application of such Income. 5. On the facts and in the circumstances of the case the Ld. CIT(E) has erred in holding that the objects are not charitable in nature and thereby refusing to grant registration U/s.12AA. 6. On the facts and in the circumstances of the case the Ld. CIT(E) has erred in holding that the activities are not genuine in nature and thereby refusing to grant registration U/s.12AA. 2. Though the assessee has raised multiple grounds of appeal, the crux of the grievance of the assessee in this appeal before us is rejection of application for granting registration u/s.12AA of the Act. 3. The brief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore us is that at the time of granting registration u/s.12AA of the Act, the jurisdiction of the Ld. CIT(Exemption) demands to examine the charitable nature of the objects of the assessee Trust/Institution and also to examine the genuineness of the activities conducted by the assessee Trust/Institution. In this case, the Ld. CIT(Exemption) had taken role of a Assessing Officer while rejecting the application for registration u/s.12AA of the Act. 6. Per contra, the Ld. DR placing reliance on the order of the Ld. CIT(Exemption) submitted that the assessee Trust has not provided any details of the activities carried out, details of income and expenses and other relevant documents were not furnished as called for by the Ld. CIT(Exemption). T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecause the assessee Trust/Institution has not furnished the requisite details as called for by the Ld. CIT(Exemption) and therefore, we are of considered view, in the interest of justice, the Ld. CIT(Exemption) should re-adjudicate the matter on examining facts viz. (i) charitable nature of the objects of the assessee Trust/Institution (ii) genuineness of the activities carried on by the assessee Trust/Institution. Therefore, considering the totality of facts and circumstances, we set aside the order of the Ld. CIT(Exemption) and remit the matter back to his file for adjudicating the same as per directions mentioned aforesaid following the principles of natural justice. At the same time, the assessee Trust/Institution is directed to furn ..... X X X X Extracts X X X X X X X X Extracts X X X X
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