TaxTMI 
TaxTMI 
2019 (6) TMI 254
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.... are being reproduced herein below:- "(I) Whether the respondent no.1, i.e. the Ld. ITAT Lucknow could remand the instant matter to the respondent no.2, i.e., the CIT (Exemp) Lucknow when all the issues involved in the matter were well adjudicated by the CIT (Exemp) Lucknow and neither any issue was remaining to be adjudicated nor was framed by the Ld.ITAT Lucknow any new issue directing it to be decided by the CIT (Exemp) Lucknow in the matter ? (II) Whether the Ld.ITAT Lucknow could remand the matter when the entire matter/evidences were available before it and the Ld.ITAT Lucknow was under a legal obligation to decide the instant matter itself on merits ? (III) Whether the matter should be remanded simply on the ground that the lower court has decided any material efficiently within a record period of time without raising any doubts about the veracity and legality of that order ?" This will be treated as an additional substantial question of law no.(III) to the appeal." 4. Learned counsel for the appellant submitted that appellant is a Company incorporated under Section 8 of the Companies Act, 2013 on 12/02/2016 and had obtained a certificate under Section 12-A Of the Act....
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....refore they had failed to verify the genuineness of the expenses as claimed in income and expenditure account. Not a single activity can be seen as irrelevant to the objects declared by the applicant, and also the fact that material available on record does not suggest any initiative on part of the applicant as it is not possible to verify the claim of the applicant as he has never been able to produce the books of account nor expenses and therefore the Commissioner of Income Tax (Exemptions) exemptions could not form a satisfaction as mandated under the law for according the registration. 8. Before the ITAT, it was contended that the registration under Section 12A of the Act, 1961 had been accorded, and it was further stated that required information, details, vouchers, photographs had also been submitted as evidence before the Commissioner of Income Tax (Exemptions), and it was further submitted that the nature of activities can be examined at the stage of registration under Section 80G(5) of the Act, 1961 and objectives and/or idea incorporated in the memorandum of Association cannot be revisited. Before the ITAT from documents, the assessee tried to impress that the expenses s....
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.... ground that it is not conclusively established now that the assessee will be finally eligible in future for exemption under Sections 11, 12 and 10(23AA) or 10(23C). The next thing to be ensured by the Commissioner of Income Tax (Exemptions) is non-existence, in the instrument, Constitution or Rules governing the Institution of any provision for the transfer or application at any time of the whole or any part of the income or assets of the Institution or fund for any purposes other than the charitable purposes. That can of course be done by examining the provisions in instruments and rules of the Institution. The next thing to be ensured is that the Institution or fund is not expended for the benefit of any particular religious community or caste. As regards the requirements of Section 80G(5)(iv), all that is to be seen is that the assessee maintains accounts of its receipts and expenditure. 12. In facts of the case at hand from examination of the ledgers and documents produced by the assessee the Commissioner of Income Tax (Exemptions) could not form a subjective satisfaction with regard to the above , and also charitable objects of the applicant. Before the ITAT, the applicant ....
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....unsel submitted that the ITAT should have itself appreciated the evidence rather than remanding the case to the Commissioner of Income Tax (Exemptions). The aforesaid decision which has been passed in criminal proceedings, where all the evidence were on record. The facts of the case and the nature of proceedings in Ashoksinh Jayendrasinh vs state of Gujarat are very different from the case at hand. In the present case the Commissioner of Income Tax (Exemptions) could not form a subjective satisfaction on account of the fact that the assessee did not submit the documents as directed by the Commissioner of Income Tax (Exemptions). 16. Before the ITAT it seems, the appellant was able to point out the relevant documents from which charitable nature of the society could be deciphered. The ITAT therefore in the facts and circumstances of the case observed that the Commissioner of Income Tax (Exemptions) has not examined the entire documents placed before him, and these are matters which require factual verification of the Commissioner of Income Tax (Exemptions) who has the requisite machinery to undertake such an exercise. The appellate Court certainly have the power of remand, and the ....