2022 (6) TMI 124

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..... 7A, we are of the view that the assessee has complied with all the requirements for registration u/s.12A of the Act. Consequently, the order of the ld CIT (E) denying the assessee registration u/s.12A is set aside and the ld CIT(E) is hereby directed to register the assessee as charitable institution u/s.12A of the Act in the Register of the Revenue. The registration u/s.12A granted to the assessee does not preclude the AO from verification of the accounts and compliance thereof under the provisions of sections 11,12 13 of the Income tax Act, 1961 in the course of assessment. In these circumstances, the appeal of the assessee stands allowed. Coming to the issue of recognition u/s.80G of the Act, as we have already granted the assess .....

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..... t books and account and bills and vouchers had not been produced before him for verification. It was submission that ld AR had appeared before the ld CIT (E) and had produced all the evidences as called for including the audited accounts. It was the submission that only one effective hearing was granted to the assessee at Bhubaneswar on 18.10.2019. It was the submission that admittedly, the books of account alongwith bills and vouchers had not been produced before the ld CIT(E) but all other evidences as required for had been produced. It was the submission that under Rule 17A, production of physical books of account and the bills and vouchers are not required for. It was his prayer that the assessee may be granted registration u/s.12A of t .....

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..... ement to produce the physical books of account and bills vouchers under Rule 17A. This being so, as all the details called for by the ld CIT(E) has been produced before him and as the books of account and bills and vouchers as called for by the ld CIT(E) is beyond the purview of the requirement for registration u/s.12A r.w Rule 17A, we are of the view that the assessee has complied with all the requirements for registration u/s.12A of the Act. Consequently, the order of the ld CIT (E) denying the assessee registration u/s.12A is set aside and the ld CIT(E) is hereby directed to register the assessee as charitable institution u/s.12A of the Act in the Register of the Revenue. 8. The registration u/s.12A granted to the assessee does not .....

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