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TMI Blog2022 (8) TMI 291X X X X Extracts X X X X X X X X Extracts X X X X ..... coaching. Thus, there was no activity per se being carried out by the appellant and that even if one of the objects turns out to be non-charitable, case for the registration does not exist. AR argued that the appellant Institute is providing entire infrastructure including water, electricity, security and other services like sports grounds etc. and that the coaching and training is provided to the students by way of taking the services of a specialized group of teachers called IMPACT - Counsel has objected to the order of the CIT exemption that he has nowhere pointed out that society has been working for profit and engaged in doing any business instead of charity by ignoring the facts narrated in the submissions APB. The contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12A(a). - I.T.A. No. 537/Asr/2018 - - - Dated:- 14-7-2022 - DR. M. L. MEENA , ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE , JUDICIAL MEMBER Appellant by : Sh. J. P. Singh , CA Respondent by : Anupam Kant Garg , CIT DR ORDER Per Dr. M. L. Meena , AM The appeal has been filed by the assessee against the impugned order dated 28.09.2018 passed by the Ld. Commissioner of Income Tax (Exemptions), Chandigarh rejecting the registration u/s. 12AA of the Income tax Act, 1961. 2. The assessee has raised the following grounds of appeal: 1. That the learned Commissioner of Income Tax (Exemptions) has wrongly mentioned in para 7 page 6 of his Order that the applicant is simply involved in the collecting fees from the stu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. The appellant society has filed an application in form number 10A in the office of the Commissioner of income tax (in short the CIT exemption ) on 29.03.2018 for seeking registration under section 12A of the income tax act 1961. The learned CIT exemption observed that the applicant itself is not doing any coaching and just acting as an intermediary between the IMPACT and the students and thus, the applicant is simply involved in collecting fees from the students and passing it, to IMPACT for coaching. Thus, there is no activity per se being carried out by the applicant and that even if one of the objects turns out to be non-charitable, case for the registration does not exist. The CIT exemption has held that in the appellant assessee& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd other volunteers for providing training to the students and that it has bank account for collection of his own the students with facility of GST number four other formalities. The counsel has objected to the order of the CIT exemption that he has nowhere pointed out that society has been working for profit and engaged in doing any business instead of charity by ignoring the facts narrated in the submissions APB page 4 to 12 and 12 to 21. 5. We have heard the rival contentions and perused the material on record. The main issue involved in the present appeal is grant of registration under section 12AA of the Act. It is not disputed that the assessee trust has carried out coaching activities during the financial year under consideration, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of natural justice as the impugned order has been passed without granting adequate opportunity of hearing, and ignoring the submissions filed by the assessee (APB pg. 4 to 12 and 12 to 21) by recording incorrect facts and findings. Considering the principles of natural justice, we are of the opinion that the assessee trust may be given one more opportunity to produce all the documentary evidences in support of genuineness of the activities being carried out for charitable purpose in consonance to the objects of the trust. Ld. CIT(DR) also has no objection in restoring of the matter to the CIT(E) for afresh examination of the application of the assessee for grant of registration. Considering the ld. AR contention that the assessee was pre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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