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TMI Blog2011 (1) TMI 1575X X X X Extracts X X X X X X X X Extracts X X X X ..... of the application of the assessee seeking registration u/s 12A of the I.T. Act, 1961. 3. The facts of the case, in brief, are that the assessee moved an application u/s 12A of the Act for registration under that section. The Learned CIT asked the assessee to submit the documents in order to verify the genuineness of the activities, receipt of donation and contribution, the list of donors/contributors with verifiable details of the persons who made such payments, like name, complete address, date of receipt of donation/contribution and the amount so donated/contributed towards charitable purposes etc. The learned CIT pointed out that on verification of the vouchers furnished by the assessee, it was seen that most of the expenses were no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Rajiv Agarwal and this fact was reflected in the statement of affairs filed before the CIT. Our attention was drawn towards page No. 73 of the assessee s compilation. The learned counsel for the assessee further submitted that the expenses incurred were nominal, so those were on the self-made vouchers. Our attention was drawn towards page No. 74 of the assessee s compilation which is the copy of income and expenditure account. It was submitted that the learned CIT, without considering the object of the assessee, was not justified in rejecting the application moved by the assessee for registration u/s 12AA of the Act. 5. In his rival submissions the learned D. R. strongly supported the order of learned CIT. 6. We have considered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jected, was not sufficient. The another observation of the learned CIT, while rejecting the application of the assessee, was that it was not possible to arrive at a satisfaction that applicant was genuinely engaged in the charitable activities. However, he had not discussed what were the main objects of the assessee and how those were not charitable in nature. We, therefore, considering the entire facts of the present case, deem it appropriate to set aside this issue back to the file of learned CIT to be adjudicated afresh after providing due and reasonable opportunity of being heard to the assessee. 7. Now we will deal with I.T.A. No.593/Luc/10. In this appeal the only grievance of the assessee relates to the rejection of application mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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