9911796707
TMI Blog2022 (1) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... well as to acquire land, building, funds for running of Dharamshala/Institutions by way of receiving donation, fee, contributions, grants, loans etc. However, we note that CIT(E) has not considered these objectives of the assessee society while rejecting the application of the assessee. CIT(E) has also stated irrelevant reasons like non-filing of the Receipt and Payment Account as well as stating that the veracity of the income and expenditure account could not be established. It is the assessee's contention that these details were not called for by the Ld. CIT(E). Therefore, on an overall view of the facts of the case and considering the settled law that the Ld. CIT(E) has to satisfy himself about the genuineness of the objectives ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he registration without finding any objectionable in objects of the society or finding any in genuineness in the activities of the Appellant Society. 3. The Appellant craves for permission to add, delete, and modify any or all the grounds of appeal. 3. The Ld. Authorised Representative (AR) submitted that the assessee's application for registration u/s. 12A of the Act was wrongly refused by the Ld. CIT(E). He drew our attention to paragraph 7 of the impugned order to submit that the reasons, as specified in the said paragraph by the Ld. CIT(E), for refusal to grant registration is that the assessee had failed to provide copy of the Memorandum of Association (MOA) to the Trust as well as it had also failed to provide copy of Rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ority, at the time of granting of registration has to be only satisfied towards the charitable nature of the objects of the assessee society and be assured of the genuineness of those activities and that the Registering Authority cannot go beyond the objects at the stage of Registration. It was submitted that the Ld. CIT(E), on the facts of the case, be directed to grant exemption to the assessee society. 4. Per contra, the Ld. Departmental Representative (DR) submitted that the Ld. CIT(E) had made very pertinent and relevant observations regarding the activity of the society. It was also submitted that the assessee had not provided a copy of the amended Memorandum of Association and, therefore, it was a valid ground for rejection of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owever, we note that the Ld. CIT(E) has not considered these objectives of the assessee society while rejecting the application of the assessee. The Ld. CIT(E) has also stated irrelevant reasons like non-filing of the Receipt and Payment Account as well as stating that the veracity of the income and expenditure account could not be established. It is the assessee's contention that these details were not called for by the Ld. CIT(E). Therefore, on an overall view of the facts of the case and considering the settled law that the Ld. CIT(E) has to satisfy himself about the genuineness of the objectives of the society, which in the present case, the Ld. CIT(E) has not done as per the mandate laid down by law, we restore this file to the off ..... X X X X Extracts X X X X X X X X Extracts X X X X
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