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TMI Blog2022 (3) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... account the material which is already on record and to pass a fresh order in accordance with law. Needless to say that the assessee be given reasonable opportunity of being heard with liberty to file any further details/documents before the Ld. CIT(E) in support of its application for grant of registration or approval. We set aside the impugned order and restore the matter back to the file of Ld. CIT(E) to re-consider the application made for registration u/s 12AA afresh by providing reasonable opportunity of being heard to the assessee. Appeal of the assessee is allowed for statistical purpose. - ITA Nos. 311 And 312/Pat/2018 - - - Dated:- 29-3-2022 - Shri A.T. Varkey, Judicial Member And Shri Girish Agrawal, Accountant Member For the Appellant : Shri K.M. Mishra, Advocate (AR) For the Respondent : Shri Sanjay Mukherjee, CIT(DR) ORDER PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Both the appeals by the assessee are arising out of different orders passed by Ld. CIT(Exemption), Patna vide Order No. ITBA/EXM/S/EXM-1/2018-19/1012780653(1) and Memo No. CIT (E)/Pat/12AA 80G/Reg/04(23)2018-19/4525-29 both dated 03.10.2018 u/s 12AA and 80G(5)(vi) of the Income ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fee. 4. For that the CIT erred in holding that the assessee had not provided details of beneficiaries as the full details of beneficiaries has been provided along with 'books of account wherein details of donation and subscription was separately accounted for. 5. For that any other ground may be urged at the time of hearing 6. For that, the ground herein above is not prejudicial to each others. 3. Shri K.M. Mishra, Advocate (AR) represented the assessee and Shri Sanjay Mukherjee, CIT (DR) represented the department. 4. Brief facts as culled out from records are that the assessee was established on 03.05.2015 as a society and registered under the Society Registration Act, 1860 vide Certificate No. 818 of 2015-16. The objects of the society are incorporated in para 4 of the Memorandum, which includes promotion of modern cultural, technical, medical, medical, dental, moral, scientific and vocational education for students of all religions, caste, creed sex so as to raise their living and social standard enabling them to serve the nation as best as possible. The assessee had filed an application on 20.04.2018 in the prescribed Form No.10A before the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omes natural and incidental to verify the expenses made against a particular activity for the purpose of examining its genuineness. During the course of examination it is found that the applicant has not submitted any bills or vouchers of the expenses made against the activities claimed. Hence, the expenses claimed against the performance of activities remain unverified. Consequently and naturally, the claimed activities become doubtful. (3) Details of Beneficiaries:- The applicant was asked vide questionnaire issued from this office to provide complete details of beneficiaries of the claimed activities but he failed to submit the same. (4) Donation:- On perusal of Income and Expenditure account of the Society/Trust, it is apparent that the applicant is continuously receiving donations from various sources. The applicant was asked to submit/produce donation register and receipts vide questionnaire issued from this office, but he failed to submit the same. Hence, in absence of the above mentioned requirements the genuineness of the same remains unverified. (5) In view of such, I am not satisfied about the genuineness of the activities of the Trust/Society as claimed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nataka in the case of Garden City Educational Trust [2011] 330 ITR 480 (Kar) dated 15.07.2009. 6. Per contra, Shri Sanjay Mukherjee, CIT (DR) vehemently argued and placed reliance on the observations of the Ld. CIT(E) in the order and supported the rejection of application filed by the assessee in this regard. Ld. CIT(DR) placed reliance on the judgment of Hon ble High Court of Punjab Haryana in the case of Savior Charitable Trust [2013] 35 taxmann.com 295 (P H) dated 22.01.2013. 7. We have heard both the parties and perused the material on record including the judgments cited and gone through the paper book. From perusal of the written submissions made by the assessee before the Ld. CIT(E), we note that they are dated 04.10.2018, 14.09.2018, but bears acknowledged stamp/seal of the office of the CIT(E), Patna which is dated 11.10.2018. It is noted that impugned order of the Ld. CIT(E) is dated 03.10.2018 whereas the submissions made and received by the O/o the CIT(E) are dated 11.10.2018. On a specific query by the Bench to the Ld. Counsel of the assessee on these dates, it was submitted by him that the impugned order of rejection of application was passed by the Ld. CIT(E ..... X X X X Extracts X X X X X X X X Extracts X X X X
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