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TMI Blog2021 (2) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... he donors are also travelers. The point raised by the counsel can also be not brushed aside lightly as the visually impaired persons need volunteers to look after them. However, we find that such list was not explained by the appellant before the CIT(E). Moreover, in the submission made before the CIT(E) the appellant has mentioned that 33 visually impaired persons took trip, however, the CIT(E) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Billaiya, Member (A) And Kuldip Singh, Member (J) For the Appellant : S. Krishnan, Advocate For the Respondents : Sushma Singh, CIT, DR ORDER N.K. Billaiya, Member (A) 1. ITA No. 224/Del/2010 and 225/Del/2020 are two separate appeals by the assessee preferred against consolidated order of CIT (Exemption), New Delhi dated 31.12.2019 by which the CIT (Exemption) has denied regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that some of such people were also related to the settlor of the trust and, therefore, the CIT (E) has rightly denied the registration and the benefit of 80G. 5. Replying to the submissions of the DR, the counsel vehemently stated that the visually impaired people needed volunteers to look after them in the tour to Dubai and other places. The counsel further stated that the Rising Star Tours an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant has organized a trip to Dubai for 13 visually impaired persons. The accompaniment of the volunteers alongwith visually impaired people have not been explained properly by the appellant before the CIT (E). 7. In the interest of justice and fair play we restore the quarrel to the files of the CIT(E). The assessee is directed to explain with evidence why some donors travelled with the vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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