2005 (11) TMI 40

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....case. The petitioner claims to be a society, registered under the Societies Registration Act having charitable aims and objects and P.K. Jain its secretary (quoted in the impugned order dated September 22, 2005/ annexure 7 to the writ petition page 76 of the writ paper book). The petitioner submitted an application and applied before the Commissioner of Income-tax, Meerut, for registration u....

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....12, 2005. The petitioner claims to have submitted reply along with copies of acknowledgement receipts issued against in lieu of payments towards corpus funds during the relevant years and also copies of registered agreement executed between the petitioner and the land-owner indicating payment of advances for purchasing agricultural land. Lastly, it is contended that the petitioner could not submit....

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....(5) of the Act, rule 11AA of the Income-tax Rules, were not fulfilled and to thereby rejecting the application for renewal of registration of the society under section 80G(5)(iv) of the Income-tax Act. The petitioner further contends that the authority should have afforded opportunity to the petitioner for filing requisite documents and a reasonable opportunity to furnish information, if any, f....

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....d above, the society made advance for purchase of agricultural land. The total advance for purchase of agricultural land in respect of which evidence has been furnished, is for Rs. 36,37,000 only. A question arises whether advance for purchase of agricultural land or expenses for purchase of agricultural land will amount to application of funds for the objects of the society reproduced above, the ....