2018 (9) TMI 1835

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....CIT EXEMPTION, LUCKNOW/2017-18/80G/10187 filed on 20.06.2017 by the appellant seeking the registration under section 80G(5) of the Income Tax Act, 1961 is not only against law and facts on records but also totally arbitrary, unjust, unfair, against the judicial precedents, contrary and perverse to the material on record besides flouting the provisions of statutory laws, the appellant is preferring appeal under section 253 (1) (c) of the Income Tax Act, 1961 before the Hon'ble Income-tax Appellate Tribunal, Lucknow on the following amongst other grounds : 1. That the appellant 'People Cause Foundation' is a charitable company limited by shares incorporated under section 8 of the 'Companies Act, 2013'. The Certifi....

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....ings have been made in the rejection order of the proceedings of registration u/s 80(G) of the I.T. Act, 1961. 5. That after having applied for registration under section 80G(5)(vi) under the I.T. Act, 1961 on 20.06.2017, the appellant was mandated through the CIT (Exemptions) Lucknow communique bearing "F. No. CIT (Exemp.)/Lko/80G/310/2017- 18/6723" dated 31.10.2017 to furnish details/information on 07.12.2017. In compliance of the above, the appellant submitted documents containing all the required information, details, vouchers, photographs etc. spreading over 72 pages as mandated. The appellant also substantiated the documentary evidence. 6. That various charitable activities in consonance of the provisions of section ....

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.... and nature of activities cannot be examined at the stage of registration u/s 80G (5) of the I.T. Act. More so, when the registration u/s 12A of the I.T. Act has been accorded to the appellant. 9. That after having accorded the registration under section 12A of the I.T. Act, the objectives and/or ideals incorporated in the 'Memorandum of Association' of the appellant cannot be revisited. More so, when the charitable organisation "People Cause Foundation" of the appellant has been incorporated under section 8 of the 'Companies Act, 2013'. 10. That not even a single penny is received as donation during the financial year 2015-16 by the appellant. The financial records of the F.Y. 2015-16 of the appellant'....

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....No. 809/LKW/2014 dated 26.02.2015' cited in the impugned order dated 13.12.2017 passed by the C.I.T. (Exemptions), Lucknow is not related to the facts of the instant matter and therefore distinguishable. In fact, the cited case law was connected with another appeal bearing ITA No. 815/LKW/2014. Both these appeals were decided ex-parte qua the assessee/appellant. Moreover, in the matter of cited case law, even the registration u/s 12A of the Income Tax Act, 1961 was not accorded to the assesse/appellant. 13. That the impugned order dated 13.12.2017 passed by the C.I.T. (Exemptions), Lucknow is against various judicial pronouncements on the subject matter. The case law and the judicial pronouncements in the issues involved may be....

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....aced at pages 56 & 57 of the paper book. Ld. A.R. of the assessee submitted that though all the documentary evidences, which are required in order to grant exemption under section 80G, were provided to the Department, but CIT (Exemptions), Lucknow has not considered them at all and summarily rejected the application of the assessee. 5. The ld. D.R., on the other hand, relied on the order of CIT (Exemptions), Lucknow and submitted that from the order of CIT (Exemptions), Lucknow it is clearly evident that assessee-society was asked to provide vouchers/documentary evidence to look into the charitable activities being carried out by the assessee-society, but the applicant-assessee has not provided the same which clearly indicates that the a....