9911796707
TMI Blog2014 (1) TMI 1906X X X X Extracts X X X X X X X X Extracts X X X X ..... inquiry about the genuineness of the activities of the society trust or institution. Like the case on hand, in which the assessee-society remain non-cooperative and has not filed any documentary evidence, as required by learned CIT. The documentary evidence filed by the learned counsel for the assessee along with the case-laws are not helpful to the assessee because the case-laws relied upon by him are not identical to the facts of the present case. - Decided against assessee. - I.T.A. No. 26(Asr)/2011 - - - Dated:- 16-1-2014 - SH. H.S. SIDHU AND SH. B.P. JAIN, JJ. Assessee by: Sh. P.N. Arora, Advocate Department by: Sh. Mahavir Singh, Sr. DR ORDER 1. The appellant has filed the present appeal against the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w the aforesaid opportunity given to the assessee for substantiating its claim, neither assessee nor his authorized representative appeared before him nor satisfied learned CIT, Bathinda, about the genuineness of the activities of the trust or institution and even did not join in the inquiry, which was required to be completed by the learned CIT, Bathinda, on the genuineness of the objectives as well activities of the trust. III. On the report of Assessing Officer, learned CIT, Bathinda, noticed that the Assessing Officer had asked the assessee-society to produce some of the donors for the verification of donations made by them but the assessee failed to produced the donors within the prescribed time. Perusal of the list of donations rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary. After satisfying himself about the objects of the trust or institution and the genuineness of its activities, he shall pass an order in writing registering the trust or institution and if he is not satisfied then he can pass an order in writing refusing to register the trust or institution after giving reasonable opportunity of being heard to the applicant-society. VI. In the present case also, as mentioned above, learned CIT, Bathinda, has given sufficient opportunity to the assessee for producing the evidence for substantiating its claim but the assessee failed to do so. In the absence of any evidence as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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