9911796707
TMI Blog2021 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. 2. The Ld. CIT(Exemption) erred in not appreciating the fact that assessee is engaged in providing skills of art to lesser privileged children and women. 3. The Ld. CIT(Exemption) erred in not appreciating the fact that the objects of the trust on charitable activities cannot be the issue in the first year for registration u/s.12A/12AA. 4. The appellant craves its right to add or to alter the grounds of appeal at any time before or during the course of hearing of the case." 2. In this case, grounds pertains only to the grievance of the assessee i.e. rejection of application for granting registration u/s.12AA of the Act in respect of the assessee trust. 3. The brief facts in this case are that the assessee/applicant has made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . CIT(Exemption) at Para 4 of his order held that the satisfaction about the genuineness of the activities of the assessee/applicant trust could not be arrived at by the Ld. CIT(Exemption) and hence, the application for granting registration u/s.12AA of the Act was rejected. 6. That it is the contention of the assessee that the required details were filed before the Ld. CIT(Exemption) which was also annexed before us in the paper book filed. 7. On the contrary, the Ld. DR suggested that since the evidences called for by the Ld. CIT(Exemption) were not filed or even if they had been filed, may have skipped the attention of the Ld. CIT(Exemption), therefore, in the interest of justice, the matter may be remanded to the file of the Ld. CIT(E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at once all the relevant details are placed before him. Taking the totality of facts and circumstances of the case into consideration, we are of the considered view that one more opportunity should be given to the assessee and accordingly, we setaside the order of the Ld. CIT (Exemption) and restore the matter back to his file for re-adjudication while complying with the principles of natural justice and at the same time, we direct the assessee to furnish all relevant details as called for by the Department so that the case can be represented on merits. We further find that the Hon'ble Apex Court in the case of Ananda Social and Educational Trust vs. CIT, 272 Taxman 7 has laid down the specific guidelines, which are as follows :- "We hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have undertaken activities contrary to the objects of the Trust. We therefore find that the view of the Delhi High Court in the impugned judgment is correct and liable to be upheld. Ms. Bhati, learned Senior Counsel for the appellant, fairly drew our attention to a judgment of the Allahabad High Court in IT Appeal No.36 of 2013 titled as "Commissioner of Income Tax-II vs. R.S. Bajaj Society" which has taken the same view as that of the Delhi High Court in the impugned judgment. The Allahabad High Court has also referred to a similar view taken by the High Courts of Karnataka and Punjab & Haryana." 8. The Ld. CIT (Exemption) while re-adjudicating the matter should follow the said guidelines as laid down by the Hon'ble Apex Court in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and the activities performed or proposed to be performed could not be arrived at by the Ld. CIT(Exemption) since requisite details/evidences were not filed by the assessee. 10. Having heard the parties herein, we are of the considered view, in the interest of justice, the matter may be remanded back to the file of the Ld. CIT(Exemption) to adjudicate as per law considering the details/ evidences/documents to be filed before him or which may have been filed before him by the assessee while complying with the principles of natural justice. In view thereof, we set aside the order of the Ld. CIT(Exemption) and remand the matter back to his file as indicated hereinabove. 11. In the result, appeal of the assessee is allowed for statistical p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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