2018 (9) TMI 1950

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ta, CIT DR ORDER Sanjay Garg, The present appeal has been preferred by the assessee against the order dated 30.3.2017 of the Commissioner of Income Tax (Exemptions), Chandigarh [hereinafter referred to as 'CIT(E)'] agitating the action of CIT(E) in rejecting the application of the assessee society for registration u/s 12A of the Income-tax Act, 1961 (in short 'the Act'). 2. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ly not-political. 3. The assessee society applied for registration u/s 12A of the Act. However, the same was rejected by the Ld. CIT(E) observing that the assessee society had sought registration from the back date i.e. from the past 34 years. The Ld. CIT(E) has further observed that the assessee society had filed return of income for the last three assessment years i.e. 2014-15, 2015-016 & 201....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee society. 4. Being aggrieved by the above order of the Ld. CIT(E), the assessee society has come in appeal before us. 5. We have heard the Ld. Representatives of the parties and also have gone through the records. In our view, the registration to the assessee society has been wrongly denied by the Ld. CIT (E). There is no specific finding or the observation of the Ld. CIT(E) in the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ived from the members and the devotees of Shree Durga Mata Mandir for maintenance of mandir and purchase of new property and that the said receipts were duly accounted for and that the institution was established wholly for religious purposes. It has been further explained that the corpus fund has been further applied for building of new hall / religious activities and functions, staff salary and ....