9911796707
TMI Blog2022 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... t"), dismissing application filed by assessee for seeking registration u/s. 12A(1) of the 1961 Act. We have heard Ld. CIT-DR through Virtual Court through Virtual hearing mode, while none appeared on behalf of assessee when this appeal was called for hearing before Division Bench nor any adjournment application was filed on behalf of the assessee. Even on earlier occasions on 20.03.2022, 23.05.2022 24.05.2022, 05.07.2022 and 24.08.2022 when this appeal was called for hearing before Division Bench, none appeared on behalf of the assessee nor any application for adjournment was moved but the Division Bench was pleased to grant adjournment. Only on one occasion on 22.3.2022, adjournment application was moved on behalf of the assessee before Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... calling for information in support of its application. The assessee filed part replies. The Ld. CIT(E) observed that the assessee has taken on lease for a period of five years a piece of land on yearly rent of Rs. 1,20,000/-, from Mrs. Ratna Pandey mother of Trustee of the assessee namely Shri L.K. Pandey, Shri S.K. Pandey and Shri K.K. Pandey. Further, Ld. CIT(E) observed that building is being constructed on said land taken on lease by the assessee, out of funds of the assessee-trust. The Ld. CIT(E) observed that there is violation of provisions of Section 13(1)(c) read with Section 13(3) of the 1961 Act. The assessee was called upon by Ld. CIT(E) to explain, but the assessee did not gave any reply to explain the said transaction with re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... argued to dismiss this appeal. We have also carefully perused the material on record. This appeal is filed belatedly by assessee by 220 days beyond the time prescribed u/s. 253(3) of the 1961 Act. The assessee has filed an application praying for condonation of delay supported by Affidavit of Shri Laxmi Kant Pandey, Managing Trustee of the assessee. The reason stipulated in this affidavit is that the impugned order dated 16.06.2017 passed by Ld. CIT(E) was duly received by Accountant of the assessee namely Mr. Harsh Agarwal on 26.06.2017, but the accountant misplaced the said order by wrongly tagging with some other file and forgetting the same. The assessee has not filed any affidavit of Mr. Harsh Agarwal, claimed to be Accountant of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is required to produce the relevant record and the documents including the books of accounts, bank statements, vouchers etc. for verification of the Ld. CIT(E), so as to satisfy about the charitable nature of the objects and the genuineness of the activity, which in the instant case the assessee failed to do so. The provisions of section 12AA(1) are extracted hereunder:- "[Procedure for registration. 12AA. (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) [or clause (aa) of sub-section (1)] of section 12A, shall-- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal was called for hearing before Division Bench, wherein none appeared on behalf of the assessee nor any adjournment application was filed on behalf of the assessee, except only on one occasion on 22.3.2022 when adjournment application was moved on behalf of the assessee which stood allowed by Division Bench. Thus, keeping in view the entire conduct of the assessee as well after carefully consideration of material on record, we are of the considered view that Ld. CIT(E) has rightly rejected the application filed by the assessee for grant of registration u/s. 12A(1) of the 1961 Act, as the assessee has failed to satisfy as to genuineness of its activities as well to charitable nature of its objects, and further there are transactions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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