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TMI Blog2024 (10) TMI 85X X X X Extracts X X X X X X X X Extracts X X X X ..... , copy of registration of society, copy of memorandum of society and copy of Form No. 10C dated 08/02/2022 (provisional registration granted by PCIT/CIT(A)). PCIT has not considered and tested the veracity of those documents while observing that there is no proof about the activities being carried out by the trust . Apart from the same, in our opinion, CIT(A) ought to have followed the ratio laid down by in the case of Anand Society and Educational Trust [ 2020 (2) TMI 1293 - SUPREME COURT] Considering the above facts and circumstances, we restore the matter to the file of the Ld. CIT(E) for deciding the applications filed by the assessee afresh for registration u/s 12AB and the approval under 80G(5) of the Act after giving due consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gly the application filed by the applicant for registration u/s 12AB of the Act is hereby rejected, which rejection and consequent lack of registration will apply from the AY 2022-23 onwards and also supersede any registration granted u/s 12AB or 12AA of the Act by any authority at any earlier time is not based on correct appreciation of facts on record and therefore unsustainable. 4. That even otherwise the learned Commissioner of Income Tax (Appeals) passed the order without granting sufficient proper opportunity to the appellant and therefore the same is contrary to principle of natural justice and hence vitiated. It is therefore, prayed that, the order of the learned Commissioner of Income Tax be quashed and, he be further directed to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before CIT(E) and further submitted that the assessee has been running the school in accordance with the objects of the appellant society, which has been categorically conveyed to the CIT(E), but the Ld. CIT(E) has not gone through the submissions and documents produced by the assessee and erroneously rejected the application. The Assessee's Representative further submitted that the Hon ble Courts have held that the Section 12AA of the Act pertains to the registration of the Trust/society and not to assess of what a trust/society has actually done, the term 'activities' in the provision includes 'proposed activities' and learned Commissioner is bound to consider whether the objects of the Trust are genuinely charitable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd to substantiate the same, the assessee has produced copy of balance sheets as on 31/03/2019 to 31/03/2022, copy of registration of society, copy of memorandum of society and copy of Form No. 10C dated 08/02/2022 (provisional registration granted by PCIT/CIT(A)). The Ld. PCIT has not considered and tested the veracity of those documents while observing that there is no proof about the activities being carried out by the trust . Apart from the same, in our opinion, the Ld. CIT(A) ought to have followed the ratio laid down by the Hon'ble Supreme Court in the case of Anand Society and Educational Trust Vs. Commissioner of Income Tax (2020) 114 Taxman.com 693 (S.C). Considering the above facts and circumstances, we restore the matter to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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