2020 (4) TMI 210

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....19 "1. Ld. CIT(Exemption) Delhi is not justified in 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....

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....objectives and genuineness of the activities of the trust or institution cannot be established hence application is rejected. 5. 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....

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....copy of inserted clause 4. Copy of submissions dated 095.09.2019 alongwith supplementary Deed, Resolution etc. 5. Copy of submissions dated 14.09.2019 alongwith - i. List of players /trainers ii. Confirmations 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 01.04.21....

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....The Ld. Counsel further submitted that the appellant would have furnished any other details or documents also, if any such requirements had been prescribed by the Ld. CIT(E). The Ld. Counsel for assessee also submitted that even at this stage the appellant was ready to furnish 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) ["....