TaxTMI 
TaxTMI 
2018 (9) TMI 1950
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.... 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 brief facts of the case are that the a....
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....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 & 2016-17. These were filed between the period from September to November 2....
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....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 order that the assessee society is not working towards achieving its aim....
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....intenance 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 langar activities (free food). That the corpus fund of Rs. 1,31,23,853/-....