9911796707
TMI Blog2021 (6) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... essee society directed against the order of the Learned Commissioner of Income Tax, Exemption, Pune ('CIT, Exemption' for short) dated 29.09.2020 denying the grant of registration u/s 12AA of the Income Tax Act, 1961 ('the Act'). 2. The appellant raised the following grounds of appeal :- "1. On the facts and in the prevailing circumstances of the case, the Learned CIT (Exemption) - Pune erred i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellant society is incorporated with the objects of promotion of education, social development, women empowerment, medical help etc. An application in Form No.10A was made on 16.03.2020 for grant of registration u/s 12AA of the Act. On receipt of the said application, the ld. CIT, Exemption had issued letter through ITBA Portal on 09.06.2020 calling for certain information/clarification so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the present appeal. 6. It is submitted, before us, that the appellant is engaged in the charitable activities and the ld. CIT, Exemption ought not to have rejected the grant of registration by looking into the issues of assessment. 7. On the other hand, ld. CIT-DR placed reliance on the order of the ld. CIT, Exemption. 8. We heard the rival submissions and perused the material on record. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th Generation Education Society vs. CIT, 185 ITR 634; (ii) Shantagauri Ramniklal Trust vs. CIT, 239 ITR 528; (iii) M. Visvesvaraya Industrial Research And Development Centre vs. ITAT, 251 ITR 852; (iv) New Life in Christ Evangelistic Association vs. CIT, 246 ITR 532; (v) N.N. Desai Charitable Trust vs. CIT, 246 ITR 452; and, (vi) CIT vs. Vijay Vargiya Vani Charitable Trust, 369 ITR ..... X X X X Extracts X X X X X X X X Extracts X X X X
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