TaxTMI 
TaxTMI 
2012 (12) TMI 1101
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....section 12AA of the Act. 3. First we take up ITA Nos.365 & 366/Agr/2012 in the case of Smt. Kishan Kaur Educational Welfare Society. 4. The brief facts of the case are that the assessee society has moved application dated 05.12.2011 in Form No.10G for grant of approval under section 80G of the Act and application in Form No.10A for grant of registration under section 12AA of the Act. The CIT rejected both the applications of the assessee on the ground that the assessee was unable to furnish any reliable evidence in respect of its charitable activities. 5. At the outset, the ld. Authorised Representative submitted that the facts of these appeals and the facts of the cases earlier decided by I.T.A.T., Agra Bench in the case of Shiksha Sankalp Society vs. CIT in ITA No.418/Agr/2010, order dated 18.05.2012, and Smt. Bimla Devi Gopal Prasad Press Wale Charitable Trust in ITA Nos.288 & 289/Agr/2012, order dated 23.11.2012, are identical. The ld. Authorised Representative drew our attention on various pages of Paper Book and submitted that in these cases also the CIT did not pass order but simply approved the order put up by the Assessing Officer. The ld. Authorised Representativ....
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....ecessary in this behalf; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant : Provided that no order under sub-clause (ii) shall be passed unless the applicant has been given a reasonable opportunity of being heard. [(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (b) of subsection (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.] (2) Every order granting or refusing registration under clause (b) of sub-section (1) shall be passed before the expiry of six months from the end of the month in which the application was received under clause (a) [or clause (aa) of sub-section (1)] of section 12A.] ....
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....he CIT-1, Kanpur. From the order sheet of the file it is not clear as to whether the file was put up to him at Agra or was taken to Kanpur for his approval" 5.3 The assessee has furnished a copy of trust deed. According to that, the objects of the trust are as under:- (Page no.6 of Paper Book) "4. OBJECTS a. Educational - to run, maintain or assist any educational or vocational training or to grant individual scholarships for poor, deserving and needy students for elementary and higher education. b. Medical - to run, maintain or assist any medical institution, nursing home or clinics or to grant assistance to needy and indigent persons for meeting the cost of medical treatment. c. Relief of the poor - to give financial or other assistance in kind by way of distribution of books, notebooks, cloths, uniforms, or meals etc. for the poor, widows, disabled, indigent and to the persons suffering from physical challenges and natural calamities. d. Environmental Preservation - to promote preservation of natural resources, preservation of monuments of historical importance, preservation of environment and promote alternate sources of ene....
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....s.6 & 7) "6. Considering the above discussion, the impugned order dated 27.07.2010 cannot be sustained in law and accordingly, we hold - (i). That the CIT, Aligarh has not conducted any enquiry into the matter in order to satisfy himself about the genuineness of the activities of the assessee institution or fund; (ii). That the impugned order is passed by the ld. CIT without giving opportunity of being heard to the assessee and in most mechanical manner, merely relying upon the order sheet dated 08.07.2010 recorded by ITO (Tech.); (iii). That the impugned order is passed beyond the period of 6 months from the date of filing of application and, therefore, provisions of Rule 11AA(6) of the IT Rules have been violated. Nothing could be attributed to the assessee for taking time in not complying with the directions of the ld. CIT because the ld. CIT never issued any direction as per above findings. Therefore, the assessee is entitled for grant of renewal of approval u/s. 80G(5) of the IT Act; (iv). That the reasons given by ITO (Tech.) for refusal to renew the approval u/s. 80G(5)(vi) are not valid in the eyes of law and since the assessee e....