2019 (4) TMI 260

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....d Commissioner of Income Tax (CIT) is bad both in the eye of law and on facts. 2. On the facts and circumstances of case, the learned CIT has erred both on facts and in law in rejecting the application of the assessee for grant of registration under section 12A of the Income Tax Act, 1961. 3. On the facts and circumstances of the case, th earned CIT has erred both on facts and in law in rejecting the application of the assessee for grant of registration under section 12A of the Income Tax Act, 1961 without giving it a proper and adequate opportunity of being heard is clear violation of principle of natural justice. 4. On the facts and circumstances of the case, the learned CIT has erred both on facts and in law in....

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....2. Khetrapal Charitable and Educational Trust, which is a society registered under the Haryana Registration and Regulation of the Societies Act, 2012 ( Haryana Act No-1 of 2012) on 31.05.2013 with Registration no 710 filed an application on 11.03.2014 in Form No. 10A for registration of Society under clause (aa) of sub-section (1) of section 12A of the Income- tax Act, 1961. In order to verify, if the conditions necessary for registration u/s 12A were met, letter dated 22.07.2014 asking certain information / details / copies of documents, was issued to the Society by the Commissioner of Income Tax, Faridabad and the case was fixed for hearing. On the date of hearing, Chartered Accountant who is a member & president of the society and a Prac....

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....rther held that the applicant society failed to discharge its onus to produce concrete evidence to show the genuineness of the activities of the society. Consequently, the Commissioner of Income Tax rejected the application for the registration u/s 12AA of the Act and refused the registration u/s 12AA(1)(b)(ii) of the Act. 3. Being aggrieved by the said order dated 29.09.2014, the appellant society filed the present appeal. 4. During the hearing, the Ld. AR submitted that due to the misunderstanding the Chartered Accountant could not properly represent case and could not file the relevant documents before the Commissioner of Income Tax, Faridabad. The Ld. AR therefore, requested that an opportunity of filing the proper documents as me....