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TMI Blog2023 (4) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... e bench. We set aside the order of the ld. CIT(E) and direct to allow the registration of the assessee. Appeal of assessee allowed. - I.T.A. No.653/Asr/2019 - - - Dated:- 26-4-2023 - Dr. M. L. Meena, Accountant Member And Sh. Anikesh Banerjee, Judicial Member For the Appellant : None.(Written Submission) For the Respondent : Smt. Rajinder Kaur,CIT. DR ORDER PER:ANIKESH BANERJEE, JM: The instant appeal of the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chandigarh,[in brevity the CIT (E) ] order passed u/s 12AA(1)(b)(ii) of the Income Tax Act 1961[in brevity the Act], order dated 29.08.2019. The assessee has taken the following grounds: 1. That the ld. CIT-E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terprises Platinum Health Care, amounting to Rs.3,68,761/- were failed to explain related to the purpose of payment, identity, and relationship with the assessee-trust. The ld. DR further argued that the payment made to M/s Shree Gau Sewa Society (Regd), and payment to Sh. Ram Pratap Yadav and to Sh. Vimal Yadav, two children for their education are also unexplained before the authority. The ld. DR prayed that the order of the CIT(E) should be uphold. 5. We heard the rival submission and considered the documents available in the record. The assessee filed a written submission which is kept in the record. The assessee made an explanation related to this payment which is reproduced as under: 1) Assessee had made certain payments thr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that dispensary is being run for the relief of the poor, downtrodden less privileged. Regarding Second Point of donation to Shree Gausewa Society (Regd) amounting to Rs.62000/- it is humbly submitted that a declaration from Shree GauSewa Society (Regd) are enclosed on page no.77-78 of paper book. In Both the declarations, it was mentioned that payment was made for the study of children of two less privileged persons named Vimal Yadav Sh. Ram Partap Yadav. However the Ld. CITE, doubted the genuineness of the transactions for the reason that why these payments were not directly made to the parents of the Children. No material was brought on record to prove the contention. This Doubt of the Ld. CIT-E is without any basis. One should not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, the undersigned prays to appraise/evaluate/examine the documents submitted in response to both questionnaire of the CIT-E and documents now being submitted to substantiate the contentions, from page no 1-125 of paper book, in substance and spirit of the Law. 5.1 We consider the submission of the assessee and ld. DR. We find that the said payment was related to the charitable activities of the trust. For registration u/s 12AA it is clearly stipulating that the ld. CIT(E) shall satisfy himself about the objects and the genuineness of its activities. The assessee made the payments in relation to charitable activities of trust. The ld. DR had not made any strong objection related to submission of the assessee and the evidence which are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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