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TMI Blog2022 (1) TMI 328X X X X Extracts X X X X X X X X Extracts X X X X ..... e view that the CIT(Exemption) should take into account the cognizance of the evidence and decide the application u/s 12AA of the applicant Foundation/assessee as per law. Needless to say, the applicant be given opportunity of hearing by following principles of natural justice. Therefore, the appeal of the assessee is partly allowed for statistical purpose. - I.T.A. No. 6420/DEL/2017 - - - Dated:- 13-10-2021 - Ms Suchitra Kamble, Judicial Member And Sh. Prashant Maharishi, Accountant Member For the Appellant : Sh. Rakesh Gupta, Adv And Sh. Somil Aggarwal, Adv For the Respondent : Ms. Sunita Singh, CIT DR ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 25/08/2017 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Income Tax for its registration. The CIT, Lucknow issued a notice dated 5/7/2017 to the foundation. In response to the notice, Sh. P. K. Verma attended before the CIT, on 10/8/2017 and produced audited books and vouchers for Financial Year 2016-17. The Foundation also filed letters dated 10/8/2017 and 16/8/2017 along with their enclosures thereby answering the queries raised by the CIT (Exemption). The CIT(Exemption) rejected the registration under Section 12A(1) sought by the Foundation vide order dated 25/8/2017. The Foundation also filed an application dated 21/3/2017 to the PCIT for its approval u/s 80G. 4. Being aggrieved by the order dated 25/8/2017 passed by the CIT(Exemption), the assessee filed appeal before us. 5. The Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the donations as per the law. Thus, the Ld. AR submitted that the finding of the CIT(Exemption) that the donors are not identifiable and donations have been used as instruments for showing unaccounted money as the receipts of the Foundations are in correct. Thus, the Ld. AR submitted that the CIT(Exemption) has totally ignored the evidence produced before them regarding the application under grant of Registration u/s 12A (1) is not justified. 6. The Ld. DR submitted that if there are any documents or evidences produced by the assessee, the same is not set out in the order of the CIT(Exemption). The Ld. DR relied upon the order of the CIT(Exemption). 7. We have heard both the parties and perused all the relevant materials available o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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