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TMI Blog2023 (9) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... nt : Smt. Ila M. Parmar, CIT-DR ORDER Per Arun Khodpia, AM : The present appeal of the assessee is filed against the order passed by the Ld. Commissioner of Income Tax (Exemptions), Bhopal, dated 26.09.2019 u/s 10(23C)(vi) of the Income Tax Act, 1961. The grounds of the appeal raised by the assessee are as under: 1. The Appellant Assessee is a AOP and filed the return of its income for the Assessment Year 2018-19 on 22-08-2018 declaring Total Income at Rs. 9,40,500/- The assessee filed an application in Form 56D on dated 20/10/2018. The CIT (Exemption), Bhopal has rejected the application filed by the assessee u/s 10(23C)(vi) on 26 September. 2019. 2. The CIT (Exemption), Bhopal issued a notice on dated 12/09/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 20.09.2019. In response, the Ld. AR of the assessee made a written submission on 20.09.2019. On perusal of the submissions of the assessee, the Ld. CIT(E) observing as under: 4. On plain perusal of the objects of the society, it is seen that the society is not carrying out its activities exclusively as an educational institution but is into trading activities. The following infirmities have been noticed. i) The details mentioned in the 3CD report suggests that the activities of the society is Trading, Le, wholesale and retail sales of books and goods. ii) During the year 2018-19, the sales of books and goods have been shown at Rs. 1,34,01,195/- iii) The objects of the society is found to be not exclusively for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er: Charitable Purpose included relief of the poor, education, yoga, medical relief, preservation of environment (including water sheds forests and wild life) and preservation of monuments or places or objects of artistic or historic interest and advancement of any other object of general public utility. Trust/institution covered under advancement of any other object of general public utility can do commercial activities upto 20% of its total receipts [proviso to section 2(15). The advancement of any other object of general public utility shall not be charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0(23C) which is stated as under Provided also that in case the fund or trust or institution or any university or other educational institution or any hospital or other medical institution referred to in the first proviso makes an application on or after the 1st day of June 2006 for the purposes of grant of exemption or continuance thereof, such application shall be made on or before the 30 day of September of the relevant assessment from which the exemption is sought. Society was required to file application on or before 30 th of September 2018. Hence the application filed by the society is belated. 6. Therefore, in view of deficiencies and defects enumerated herein above, the application in Form No. 56D received in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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