2015 (2) TMI 1320

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....ahawar, D. R. ORDER PER A. K. GARODIA, A.M. Both these are filed by the assessee, which are directed against orders passed by learned CIT-II, Kanpur dated 12/09/2014 as per which learned CIT has rejected the claim of the assessee for registration u/s 12AA and also for registration u/s 80G of the Act. 2. The grounds raised by the assessee in I.T.A. No.809/Lkw/2014 are as under: ....

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.... 1961 in rejecting the application for grant of registration sought by the appellant vide its application dated 19.03.2014 on the prescribed Form No.10G under Rule 11AA of I.T. Rules, 1962 r/w clause (vi) & (vii) of sub section (5) of section 80G of the I.T. Act, 1961. (iv) That the impugned order under appeal is insupportable in law and on facts and is also contrary to the principles of ....

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.....T.-2, Kanpur has misdirected himself on irrelevant consideration of facts on record and the relevant provisions of the Income Tax Act, 1961 in rejecting the application for grant of registration sought by the appellant vide its application dated 19.03.2014 on the prescribed Form No.10A/10G under I.T. Rules, 1962. (iv) That the impugned order under appeal is insupportable in law and on fa....

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....ed CIT-II, Kanpur. It is noted by learned CIT in the order passed by him for rejecting the claim for registration u/s 12AA that the material required for formation of the satisfaction mandated by the Act is unavailable and therefore, it is held by learned CIT that the assessee has failed to fulfill the conditions for grant of registration u/s 12A of the Act. Similarly, in his order for rejecting t....