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TMI Blog2022 (2) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter afresh. CIT(A) shall give an opportunity to the assessee and decide the application on merit after considering the response of assessee. - ITA No. 888/Ind/2018 - - - Dated:- 10-2-2022 - Suchitra R. Kamble , Member ( J ) And Bhagirath Mal Biyani , Member ( A ) For the Appellant : Nisha Lahoti , AR For the Respondents : P. K. Mitra , CIT-DR ORDER Per Bhagirath Mal Biyani , AM This is an appeal by assessee against the order No. ITBA/EXM/S/EXM1/2018-19/1012269697(1) dated 17.09.2018 of CIT (Exemption), Bhopal u/s. 12AA(1)(b)(ii) of Income-tax Act, 1961. The assessee has raised following Grounds: 1. The Ld. CIT has erred in not granting registration u/s. 12AA without considering the application fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjournment. Thereafter, last and final opportunity notice dated 03/09/2018 was issued fixing the date of hearing on 10/09/2018. It is seen from the acknowledgement placed on record that the said notice was served to the applicant on 07/09/2018. In response to the above mentioned notice also no compliance is received from the applicant assessee. 4. Further, the JCIT A.O. have also not recommended to grant registration u/s. 12A in view of following grounds: The JCIT/A.O. have reported as under:- On perusal of submission furnished by the assessee, no charity has been reflected as per section 2(15) of the Income-tax Act. On verification of the record it is observed that the assessee has claimed profit in previous years, but has no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmitted a brief note on the activities, copies of bye-laws, details of the members and accounts of latest three years alongwith the Application in Form No. 10A itself. He further referred to Para No. 3 of the Memorandum of Association of assessee placed on Page No. 67 of the Paper-Book and briefly explained a few objects to demonstrate that the assessee is engaged in promotion of vocational education, training, skill development etc. in the State of Madhya Pradesh. The Ld. A/R further submitted that the Governing Board of assessee consists of the Ministers of Madhya Pradesh and certain officers of the Govt. and the activities of the assessee are naturally in conformity with the objects. With these submissions, it is the contention of Ld. A/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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