9911796707
TMI Blog2021 (8) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... As noted the material fact as mentioned by the CIT that One of the objectives of the applicant society was that Special attention has been given upon character building of the students, to prepare the students for various examination conducted by various education departments which includes any educational institution, college, university, board, academy and any other institution, Government or Private, national or international, educational or any other field. It is worthy mention here that whether the object of the assessee society to prepare the students for various examination conducted by various education departments that includes any educational institution, college, university, board, academy and any other institution, Governmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Income Tax (Exemptions), Chandigarh has erred in law and on facts in rejecting the assessee's application on the ground that since the assessee was claiming exemption from Income Tax u/s. 10(23C)(3)(iii)(ad) hence it had no locus standi to claim registration u/s. 12A. 5. That the order is bad in law and on facts. 6. That the appellant craves leave to add or amend the grounds of appeal before the appeal is heard and disposed off. 2. The assessee society has submitted an application in form No. 10A in the office of the CIT(E) on 27.02.2018 seeking registration u/s. 12A of the Income Tax Act, 1961. The applicant trust was created on 17.12.1999 with the aims and to undertake, promote, encourage and assist the study ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Counsel Sh. Rohit Kapur, submitted that the ld. Commissioner of Income Tax (Exemptions), Chandigarh has erred in law and on facts in rejecting assessee's application filed in Form no. 10A for registration u/s. 12AA by holding that the assessee does not fulfill the conditions laid down for registration u/s. 12A and that since the assessee was claiming exemption from Income Tax u/s. 10(23C)(3)(iii)(ad) hence it had no locus standi to claim registration u/s. 12A. 5. Having heard both the sides and perusing the relevant material on record, we note that the Ld. CIT has been wrong in holding that since the assessee was claiming exemption from Income Tax u/s. 10(23C)(3)(iii)(ad) hence it had no locus standi to claim registration u/s. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter affording sufficient opportunity of being heard to the assessee trust. Accordingly, the case is restored to the CIT, for afresh consideration and examination of the application of assessee under section 12A(a), with the following observation: I. To ascertain the material facts regarding charitable nature of objectives of the assessee society. II. Consider the veracity of evidence claimed to be submitted before the then CIT. III. Verify the genuineness of the activities of the assessee society in the light of evidences prima facie relevant, for the year under consideration for the purpose of grant of registration u/s. 12AA of the Act. IV. Assessee shall cooperate in the proceedings, before the CIT. V. All pleas av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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