2017 (9) TMI 1678

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ppeals filed by the assessee are directed against the common orders dated 15.12.2015 of the CIT(E), Delhi refusing ground of registration u/s 12AA r.w.s. 12A and denial of exemption u/s 80G of the I.T. Act. 2. Ld. counsel for the assessee at the outset submitted that the assessee filed two applications on 29.06.2015 in Form Nos.10 and 10G seeking registration u/s 12AA and exemption u/s 80G respec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ring to page 34 to 39 of the Paper Book, ld. counsel for the assessee drew the attention of the Bench to the para-wise comments as asked for by the ld. CIT vide his noticed dated 29.06.2015, copy of which is placed at page 30 of the Paper Book. Similarly, the para-wise details for exemption u/s 80G were also filed. Referring to page 52 to 53 of the Paper Book, ld. counsel for the assessee submitte....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....objection if the matter is restored to the file of the CIT(E) with a direction to verify the details so filed by the assessee and pass appropriate order. 5. We have considered the rival arguments made by both the sides, perused the order of the CIT(E) and Paper Book filed on behalf of the assessee. The only grievance of the assessee in these appeals is regarding the denial of grant of registratio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e 52 to 53 of Paper Book that the CIT(E) has passed the order u/s 80G(5)(vi) granting exemption u/s 80G from assessment year 2016-17 ITA Nos.6817 & 6818/Del/2015 vide Ref. No.CIT (E)/2016-14/ DEL - TE26815 - 08062016/7068 dated 08.06.2016. Similarly, vide Ref. No.CIT (E)/2016-17/ DEL - TR25155 - 08062016/5954 dated 08.06.2016 he has granted registration u/s 12AA r.w.s. 12A from assessment year 201....