2015 (2) TMI 1320

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....IA, 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: "(i) That the Ld. C.I.T.-2, Kanpur has erred in law....

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....t 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 natural justice and equity therefore, liable to be annulled. (v) That a....

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....rovisions 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 facts and is also contrary to the principles of natural justice and equity therefore, liable to be annulled. (....