TaxTMI 
TaxTMI 
2014 (1) TMI 1437
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....hese appeals by passing a consolidated order. 3. The assessee has raised almost identical grounds in all the appeals, thus for the sake of convenience, the grounds of appeal raised by the assessee in I.T.A. No. 398(Asr)/2013 are reproduced as under: i. That the learned CIT(A) has erred in law and on facts by holding that the society is formed under the State Act for providing services under one roof to the public pertaining to all departments of the Government and not for the purpose of administrating any charitable or public religious trust. Therefore, the income of the society is not exempt under section 12(23BBA) of the Act. ii. That the learned CIT(A) has erred in law and on facts in not allowing exemption under Section 11, 12 of the....
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.... or profession". But no tax has been paid and tax payable has been shown nil. The Assessing Officer issued notices under Sections 143(2) and 142(1) of the Act to the assessee and in response to the same, the authorized representative of the assessee-society appeared from time to time before the Assessing Officer and produced books of account along with other information and documentary evidence. II. The assessee is registered with the Sub-Registrar of Societies, Bathinda, and was required to explain how the income of Rs. 8,04,674/- has been claimed as exempt by it. The assessee stated that the income has been claimed as exempt under Section 11 of the Act. The reply of the assessee was considered by the Assessing Officer and rejected on the....
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....ssessee-society was engaged in providing services to the public to facilitate them in obtaining different kinds of licenses, permission of registration like birth, death, marriage certificates, driving licenses, ration cards, arms licenses and senior citizen card etc., but by charging a fee for each type of services, therefore, such activities could not be considered charitable in nature within the meaning of Section 2(15) of the Act and the assessee was not entitled for exemption, as claimed. 7. On the contrary, learned counsel for the assessee has not controverted the argument advanced by learned DR and he relied upon the contentions raised by the assessee in the grounds of appeals. 8. We have heard both the parties and perused the rele....
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.... for Citizen Services Vs. Commissioner of Income Tax-I, Jalandhar (supra), the issue raised in ground no. 1 by the assessee is dismissed. 9. As regards to the denial of exemption under Sections 11, 12 and 10(23C)(iv) of the Act on technical ground i.e. non-filing of application within the prescribed time, after going through the impugned order, we are of the view that the learned First Appellate Authority has rejected the claim of the assessee with liberty to the assessee that as and when the request of the assessee is considered by the Hon'ble Central Board of Direct Taxes for condoning the delay in filing the application and registration granted by the prescribed authority, the Assessing Officer may allow the exemption according to law. ....