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TMI Blog2020 (8) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 furnish requisite details as called for by the Ld. CIT(Exemption) for determining the case on merits. CIT(Exemption) should come out with a speaking order. The matter is therefore, restored to the file of the Ld. CIT(Exemption). Appeal of the assessee is allowed for s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the decision of the appeal. 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 facts of the case are that the assessee has made an online application in Form No.10A for approval of the Trust/Institution u/s.12AA of the Act on 29.06.2019 under the category of Charitable Trust/Institution. The assessee is registered under Bombay Public Trust Act, 1950 with registration No.E-4733/THANE dated 10.07.2008. The application was carefully perused and considered along with its annexures. Thereafter, a letter was issued through ITBA portal to the applicant on 06.08.2019 requesti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ). Therefore, the Ld. CIT(Exemption) was unable to examine the genuineness of the activities performed by the assessee Trust/Institution and also was unable to examine the charitable nature of the objects of the assessee Trust/Institution. 7. We have perused the case records and heard the rival contentions. When we peruse the order of the Ld. CIT(Exemption) at Para 3.2, it is stated that the applicant has not furnished the donors list for the F.Y.s 2015-16 and 2016-17 although it was specifically requested for vide point No.9 of the notice dated 06.08.2019 and subsequent notice dated 25.11.2019 and 16.12.2019. the applicant has submitted a ledger account in respect of donation of ₹ 42.10 lacs during F.Y.2017-18 but has not gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erator and mandap expenses and the applicant has not demonstrated any charitable activity at all. Therefore, the activity is found to be in the nature of a business model and not charitable. 8. The Ld. CIT(Exemption) in his entire order has not dealt with the examination of the objects of the assessee Trust/Institution and has also not given specific findings on the genuineness of the activities carried on by the Trust vis- -vis facts as well as documents on records. This is more so, because 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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