TaxTMI 
TaxTMI 
2017 (9) TMI 1025
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssessee society raised the following grounds. "1. That the order is against law and facts on record. 2. That the Ld. Commissioner of Income tax (Exemptions) Lucknow was wrong in rejecting application u/s 80G (5) of the Income Tax Act, 1961 without any base. 3. That the Ld. Commissioner of Income tax (Exemptions) Lucknow was wrong in rejecting application u/s 80G (5) of the Income Tax Act, 1961 without any show cause notice." 2. Facts of the case in brief are that the assessee is a society registered under the Sub-Registrar of Societies, Sahranpur seeking registration u/s 80G(5)(vi) of the Act and applied for registration in Form no.10G vide application dt. 4.2.2016. The case was fixed for hearing on 05th August,2016 and on 17th Au....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... augmenting business of education without giving any element of charity to the public at large. When asked about the details of people receiving the salary from the society and their corresponding entries In the book of accounts, the society could not provide any details which appears an attempt to bypass Section 13(1)(c) of the Income Tax Act,1961 which again is detrimental to the claim of the applicant. In this instance, the burden of proof lay on the applicant but applicant has failed to provide any satisfactory reply. Rather than pursuing the objects set forth in the memorandum, the applicant society is more concerned about augmenting its business of education. The applicant society claims to have performed certain programmes in pursuan....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o that the applicant society has not provided books of accounts despite ample opportunities being tendered. This consistent failure on the part of the applicant to bypass the production of genuine evidences is a clear Indication that the so called charitable acts of the applicant have been merely fabricated on paper to secure the said registration. The applicant society needs to retrospect the fact that engaging Itself In business of education on commercial lines without providing any element of charity to the people, doing a fake declaration of charity without carrying out any genuine charitable activities is not going to earn it the eligibility for qualifying the test mandated by law for according the registration. In light of the above f....
X X X X Extracts X X X X
X X X X Extracts X X X X
....istration u/s 12A of the Act. Similarly, in his order for rejecting the claim of the assessee for registration u/s 8OG, he has given a finding that the assessee has failed to fulfill the conditions for approval u/s 8OG of the Act. Hence, we do not find any Justification to interfere in these orders of learned CIT or file any reply to queries raised. 7. In view of the above discussion, it is clear that the applicant is not engaged in any "charitable purpose" which is the prerequisite for approval u/s 80G of the Act. Under these Circumstances and for these reasons, I hereby reject the application of the society u/s 80G(5) of the Income Tax Act, 1961." 3. The Ld. A.R. submitted that the Ld. CIT(E) has wrongly noted findings in his order w....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sessee produced salary registers and other ale books through its clerk Sh. Amit Kumar Singhal and Ld CIT also checked them and affidavit of employer Sh. Amit Kumar Singhtal is attached herewith. The assessee mentioned in his submissions before Ld. CIT on 24.07.2016 as under about s.13 of the LT. Act, 1961 as under :- "(xvii) There is no person specified u/s 13(3) for which income/profit applied" 4. Ld. CIT relied upon order of ITAT, Lucknow in ITA no. 8091Lku/20 14 dt. 26.02.2015. Submissions Ld. CIT did not a copy of the above ruling to the assessee and seeks his explanation on the same. The assessee submits that he obtained copy of order of ITA no.809/Lkw/2014 from net and from the same, it is clear that appeal has been withdr....