2020 (2) TMI 576

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.... facts and circumstances of the case the Hon'ble ITAT has erred in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgment of the Hon'ble Allahabad High Court in apeal No. 112 of 2013 in the case of CIT, Meerut v. M/s A. R. Trust, Meerut, wherein it was held that the Tribunal could have ordered for setting aside the order of Registering Authority refusing registration but it could not have directed for registration straight away in as much as there has to be satisfaction recorded by the Registering Authority which was lacking? (ii) Whether on the facts and circumstances of the case the Hon'ble ITAT has disregarded the facts that Smt. Sunita and Smt. Sangeeta, being me....

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....igher vis-a-vis the prevalent rate. The objection was that Smt. Sunita and Smt. Sangeeta were shown as housewives in Memorandum of Association, however they were being paid salary as Teachers, hence there is violation of Section 13(1)(c) of the Act. A report was asked for from the Assessing Officer, who observed that there were payments made to single party in cash and Section 40A(3) of the Act was violated. Further, for the assessment year 2011-12, the income claimed as exempted under Section 11 of the Act was treated as business and professional income. Lastly that the assessee had claimed corpus fund donations of Rs. 3,41,000/- for construction of building, whereas the donations were regular donations. Accepting the report, CIT vide or....

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....or clause (aa) of subsection (1) of Section 12A, shall-- (a) call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf; and (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he-- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant: xx xx xx 13. (1) Nothing contained in section 11 ....