2020 (4) TMI 17

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.... the Act in respect of the assessee trust. 3. The brief facts in this case are that the assessee trust had E-filed Form 10A for registration of the Trust u/s.12AA of the Act on 15.11.2018. The trust is registered under BPT Act, 1950 vide registration number F-279/Ratnagiri dated 30.06.1979. The assessee has uploaded his submission along with certified copy of trust deed and copy of BPT registration along with Form 10A. That on perusal of the memorandum of association uploaded along with Form 10A, it was observed by the Ld. CIT(Exemption) that the main object of the assessee trust is to provide education and to establish primary, secondary, high school and colleges. Thereafter, the assessee trust was called upon to furnish information/....

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....Act in respect of assessee trust has merely relied on the survey report submitted by the Ld. Jt. CIT(Exemption). The assessee was not given any opportunity to make their submission in respect of that survey report. That further, the Ld. CIT(Exemption) has not brought out his findings regarding relevant documentary evidences submitted and furnished before him. He has just placed reliance on the survey report of the Ld. Jt. CIT(Exemptions) and denied the registration of the assessee trust. The survey report was submitted by the Ld. Jt. CIT(Exemptions) on 29.05.2019 and the very next day i.e. on 30.05.2019, the Ld. CIT(Exemption passed the order rejecting the application for registration u/s.12AA of the Act with regard to the assessee trust. T....

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....a sham institution floated only to avail the benefits of exemption under the Act. There is no such finding in the impugned order." Thereafter, the Tribunal had restored the issue back to the file of Ld. CIT(Exemption) to decide the issue of registration u/s.12AA of the Act in accordance with law and after granting reasonable opportunity of hearing to the assessee. The Ld. Counsel thereafter prayed that the present matter may be remitted back to the file of Ld. CIT(Exemption) for proper adjudication. 5. Per contra, the Ld. DR placed reliance on the order of the Ld. CIT(Exemption) but principally was agreeable if the matter is restored back to the file of Ld. CIT(Exemption) for re-adjudication in accordance with law. 6. We have perus....