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TMI Blog2024 (5) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... onable explanation to doubt the same, we are of the considered opinion that the assessee society cannot be deprived of from their eligibility to obtain registration as a charitable institution under the provisions of section 12AB, only for the reason that the certain details of donation received could not be furnished by them. Since, in order to check the genuineness of donations received further details are furnished by the society u/r 29 as additional evidence before us which could not be furnished before the Ld. CIT(E), therefore, we find it appropriate to restore the issue to the files of Ld. CIT(E), with directions to re-visit the application of the assessee and grant them registration u/s 12AB according to the provisions of the law. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In order to examine the objects and activities of assessee, that whether the same are eligible for registration u/s 12AB or not ? during the proceedings, Ld. CIT(E) issued opportunity letters, however, on some occasions the assessee was unable to respond on the date of hearing fixed. However, in response to notices issued subsequently, the assessee has submitted response, but again such replies submitted by the assessee are observed as incomplete by the Ld. CIT(E). Dissatisfied with the response / compliances of the assessee, Ld. CIT(E) has rejected the application of the assessee with the following observations: In response to notice dated 05.02.2024, the assessee has again submitted incomplete reply. On perusal of reply, it is observed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not considered as satisfactory. Ld. AR vehemently intended that merely for the reason that certain information could not be completely provided by the assessee regarding the donations received in previous 3 years, the observation of Ld. CIT(E) that the genuineness of activities of the assessee is not established was a misplaced, premature and preconceived finding. 6. When the issue regarding part submission of information before the Ld. CIT(E) was confronted to the Ld. AR, he drew our attention to page no. 111 to 115 of the paper books showing details of donations received, however, the observation of Ld. CIT(E) could not be dislodged on the basis of such lists wherein the details submitted are observed to be incomplete as against the det ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ain Swetamber Mandir Trust vs. CIT(E) in ITA No. 50/RPR/2018 vide order dt. 16.01.2019 CIT vs. Vijay Vargiya Vani Charitable Trust (2014) 369 ITR 360 (Raj) 9. Ld. AR further mentioned that while drawing an adverse inference, Ld. CIT(E) has not show-caused the assessee so as to substantiate or explain about the genuineness of the activities of the assessee against the alleged assumption that the genuineness of the activities of the assessee is not established only for the reason that certain details could not be furnished. Such action of the Ld. CIT(E) was against the principle of natural justice, wherein even no further inquiry have been carried out from the doners for which details like their mobile no. etc. was available with the Ld. CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be a charitable in nature i.e., (i) Education of poor and unprivileged, (ii) Providing medical facilities to poor, (iii) To help children suffering from Thalassemia, (iv) Run and Maintain orphanage and old age homes, (v) Preservation of environment and promoting sustainable development. According to the financials of the assessee placed at page no. 83 to 108 also nothing is transpired to doubt the genuineness of the activities carried out by the assessee society, further there was no negative remark by the revenue toward such financials apart from incomplete information about the doners. Since the genuineness of activities and conduct of the assessee society towards its objects is not dislodged by the revenue with any plausible reason or r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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