9911796707
TMI Blog2023 (9) TMI 749X X X X Extracts X X X X X X X X Extracts X X X X ..... vant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 3. Briefly stated the facts of the case are that the assessee filed an application in form No.10A electronically on 27.11.2019 seeking registration u/s. 12A of the Act. The assessee is a society created on 26.09.2013 with objects stated to be to promote social welfare activities to spread education art, science, literature skill development to spread awareness against toxic substances to work for social welfare etc. 4. In order to examine the genuineness of activities of the society in the light of the relevant provisions of the Act the CIT(Exemption) issued a show cause notice vide which it was requested that the following documents/ cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tility/ religious activities. 8. An Affidavit giving clear undertaking that no fees charges etc had been collected for any services referred from the beneficiaries inviolation of provisions of section 2(15) of Income Tax Act. 9. Copies of Audited balance Sheets, Income & Expenditure account along with complete annexure for the last 03 Years or since the beginning of the trust. Receipts and Payment accounts for the relevant years was also called for. 10. A note regarding charitable activities being conducted by the society. Along with clarification as regards which specific limb under section 2(15) of the I.T. Act was being pursued. 11. Justification about the claim of exemptions u/s 11/12 of I.T. Act along with a detailed note in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintaining any other bank account except those disclosed before department. 24. Status of exemption claimed in the earlier years alongwith the evidence may be furnished. 25. The details of the trustees/members being trustee/member/director in different society/trust/company may be furnished. 5. The assessee filed a detailed reply which was considered by the CIT (Exemption). Further queries were raised which were also duly replied. 6. On perusal of the details the CIT(E) noticed that the assessee has received grants for building fund during F.Y. 2017-18 and grant for building fund Niti Ayog ATL during F.Y. 2018-19 on which was found that these funds were directly taken to the balance sheet. The CIT(E) was of the opinion that these fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... trust has actually done. That is to say the Commissioner is bound to consider whether the objects of the trust are charitable in nature and whether the activities which the trust proposed to carry on are genuine in the sense that they are in line with the objects of the trust. 11. For the above preposition we drawn support from the decision of the Hon'ble Supreme Court in the case of Anand Social And Educational Trust in Civil Appeal No.5437-5438/2012 order dated 19.02.2020. 12. Incidentally we find that on the same set of facts the PCIT has granted registration to the assessee for A.Y.2022-23 to 2026-27 as per the order at pages 33 to 35 of the Paper book. 13. Considering the facts of the case in totality in the light of decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
