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TMI Blog2021 (9) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... hown by the assessee which could qualify as utilization for charitable purposes - he had not asked the explanation from the assessee that how and in what manner, its objects were not charitable in nature. On the contrary, the claim of the assessee was that its activities were charitable in nature and its operations fall under the limb advancement of other objects of general public utility as mentioned in Section 2(15) of the Act, the said contention of the assessee was not considered by the ld. CIT(E) in right perspective - Appeal of the assessee is allowed for statistical purposes. - ITA No. 1372/Chd/2019 - - - Dated:- 5-5-2021 - SHRI. N.K.SAINI, VP AND SHRI R.L. NEGI, JM Assessee by: Shri Harish Nayyar, C.A. Revenue by: Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing the impugned order in haste, ignoring the basic aspects causing hardship to the assessee. 3. Facts of the case in brief are that the assessee furnished an application in Form No. 10A on 25/02/2019 for registration U/s 12A of the Act before the ld. CIT(E), who observed that the main objects of the assessee are to act as a first point of reference to the State Government for economic analysis and policy advice, to provide necessary physical infrastructure and managerial resources, to develop best practice across the State in the area of SDG (Sustainable Development Goals) management, fiscal and finance, helping the State Government to implement accrual accounting as recommended by the 12 th Finance Commission and strengthening fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e benefit of general public at large. He also discussed the memorandum of agreement entered into by the assessee with the United Nations Development Programme (UNDP) for implementation of a government project in Haryana. 6. The ld. CIT(E) held that the assessee is an agency which has outsourced a specific project i.e. SDG Vision 2030 to the UNDP on behalf of the Haryana Government and there was no activity which was being done by the assessee society. He also observed that UNDP was charging for implementation of the programmes which were facilitated by it to the assessee society and that the funds received by the assessee society were of the government which were being spent towards a specific project through a third party (UNDP) and tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elp the state government to implement accrual accounting as recommended by the twelfth finance commission and strengthening financial management in the state. 3. to undertake and promote research/consultancy studies in field of SDG targets set under SDG VISION 2030, accounting, audit, financial and fiscal management and related subject for immediate advantage to state. The objects of the society, as per its Memorandum of Association, indicate that the society has been setup with a specific motive to act as an intermediary between the Government and the consultant (the UNDP in this case) for completion of SDG targets of SDG VISION 2030 scheme/project and there are no objects of the society which can be called charitable in nature. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the assessee for registration U/s 12AA of the Act. 10. In his rival submissions, the ld. CIT-DR reiterated the observations made by the ld. CIT(E) and strongly supported the impugned order passed by the ld. CIT(E). 11. We have considered the rival submissions of both the parties and perused the material available on record. In the present case, it appears that the ld. CIT(E) while rejecting the application moved by the assessee for registration U/s 12AA of the Act held that there was no expense that has been shown by the assessee which could qualify as utilization for charitable purposes. However, he had not asked the explanation from the assessee that how and in what manner, its objects were not charitable in nature. On the con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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