2020 (3) TMI 501

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....tances of the case the ITAT is correct in directing the registration to be accorded instead of reverting it back for re-examination in the light of judgement of the Hon'ble Allahabad High Court in appeal No. 112 of 2013 in the case of CIT, Meerut Vs. 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 cased and in law, the Hon'ble ITAT is correct in ignoring the fact that the assessee society had sought registration u....

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....spent on charitable activities which regrettably cannot be corroborated with that of the aims and objects of the society in absence of any evidence on records as no other proof have been submitted for the charitable activities conducted by the society? (vi)Whether on the facts and circumstances of the case and in law, the Hon'ble ITAT is right in ignoring the fact that such a large amount of corpus fund and accumulated assets remained unexplained and the corpus funds have received without written instructions. Moreover in the absence of instructions the amount doesn't get cover by the provisions of section 11 and 12 of the Act? (vii) Whether on the facts and circumstances of the case, the order of the Appellate Tribunal is con....

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....w, 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 aims and objectives. The assessee society is a religious body and is engaged in the maintenance of Shree Durga Mata Mandir at Manimajra. Such type of religious Mandirs are not private property of any individual or any society, hence, the property of such entities cannot be taken over or distributed among the members of the society. So far as the absence of dissolution clause, it was brought in the knowledge of the CIT(E) that the assessee society subsequently passed a resolution whereby a Dissolution clause have bee....