2020 (4) TMI 210

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....n law and facts and circumstances of the case in rejecting application made for the registration u/s 12AA. 2. Ld. CIT(Exemption) Delhi is erred in holding that the activities carried out by the Trust is in nature of entertainment extravaganza piggyriding the cricket matches and admittedly followed the pattern if IPL. 3. Ld. CIT (Exemption) is erred in stating that participant in the PCL by the member publishing houses as well as the sponsors engaged in ancillary business, provided a forum for advertisement and intended for promotion of business of the participants. 4. Ld. CIT (Exemption) is erred in stating that applicant neither filed requisite detail nor submitted any evidence to show charitable activity, the charitable and religiou....

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..... Ld. CIT (Exemption) is erred in stating that Trust is not taking regular sports activity intended to improve health of participant. It is grossly erred by stating that publishers will get advertisement and will promote business through the Trust. 6. Assessee has every right to make, add, delete, modify or alter any ground of appeal at the time of hearing." (B) Vide impugned order dated 30.09.2019, the learned Commissioner of Income Tax (Exemption) ["Ld. CIT(E)", for short) rejected assessee's application seeking registration under Section 12AA of Income Tax Act, 1961 ("I.T. Act", for short) as well as the assessee's application seeking approval under Section 80G of I.T. Act. The assessee's application for registration under Section 12A....

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....onfirmations to donations received upto 31.03.2019 iii. Copies of pamphlet of date wise event iv. Photographs of distribution of trophies, write up on the events, teams (participants) of match and inauguration of event by Sri Chetan Sharma former Indian Player and other dignatories v. Details of expenditure conducting of events. vi. Provisional Balance Sheet and Income & Expenditure Account from 01.04.2019 to 31.07.20199 vii. Details of donation received from 01.04.218 to 31.03.2019 6. Copy of further submissions dated 14.09.21019 alongwith Circular No. 395 dated 24.09.1984 (C) At the time of hearing before us, the Ld. Counsel for assessee submitted that whatever details and documents were called for by the Ld. CIT(E), were sub....

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....h any further details or documents to the Ld. CIT(E) if such an opportunity is provided. In view of the foregoing, the Ld. Counsel for assessee made a prayer to restore the issues in dispute in both the appeals before us, to the file of the Ld. CIT(E) for fresh order; so that any further details or documents, [if required by the Ld. CIT(E)] may be furnished to the Ld. CIT(E) for his satisfaction. The learned Commissioner of Income Tax (Departmental Representative) ["Ld. CIT(DR)", for short] agreed with the contention of the Ld. Counsel for assessee that the observation of the Ld. CIT(E) that the assessee had not filed the requisite details nor submitted any evidences or accounts to show the charitable activity; that the charitable and relig....