2015 (3) TMI 1366

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....Jyoti Kumari ORDER Bhavnesh Saini, This appeal by assessee is directed against the order of ld. Ld. Commissioner of Income Tax-II Chandigarh dated 30.12.2013 rejecting the application under section 12AA of the Income Tax Act. 2. Briefly the facts of the case are that the assessee society filed its application in prescribed form for grant of registration under section 12AA of the Act.&n....

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.... expenditure revealed that the receipts of the assessee society are from Government department, sale of tender forms, facilitation charges, miscellaneous income and interest income etc.  It was, therefore, found that assessee society is working as a backendoffice to the Punjab Government and is not doing any charitable activity.  Therefore, application of assessee was rejected. 3. We ....

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....ax-II Chandigarh.  The Income & Expenditure account filed for various years in the Paper Book clearly show that there was an excess of expenditure over income.  Therefore, it may not be a case of earning profit as is suggested through the impugned order.  It is admitted fact that the receipts of the assessee society are from government departments, sale of tender forms and facilitat....