TaxTMI 
TaxTMI 
2021 (1) TMI 500
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.... against the order of the ld. Commissioner of Income Tax, Exemption, Pune dated 18.09.2020 passed u/s 12AA(1)(b)(ii) of the Income Tax Act, 1961 (for short "the Act") denying the registration u/s 12AA of the Act. 2. The solitary issue raised by the appellant in the present appeal relates to the denying of registration by the ld. Commissioner of Income Tax, Exemption, Pune u/s 12AA of the Act. 3.....
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....al. 5. On perusal of the information furnished by the appellant society, the ld. Commissioner of Income Tax, Exemption, Pune held that the assessee had failed to file evidence in support of the expenditure of Rs. 6.57 lakhs incurred on the charitable objects during the financial year 2018-19. In these circumstances, the ld. Commissioner of Income Tax, Exemption, Pune held that the genuineness of ....
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....IT-DR placed heavily reliance on the order of the ld. Commissioner of Income Tax, Exemption, Pune. 9. We heard the rival submissions and perused the material on record. The only issue in the present appeal relates to the grant of registration u/s 12AA of the Act. From the perusal of the impugned order, it is clear that the ld. Commissioner of Income Tax, Exemption, Pune denied the grant of regist....
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....ed on by the assessee as held by the Hon'ble Apex Court in the case of Ananda Social and Educational Trust (supra). 10. In the present case as observed by us supra that the exercise undertaken by the ld. Commissioner of Income Tax, Exemption, Pune by calling for the evidence in support of the expenditure is beyond scope of his powers vested with him u/s 12AA of the Act and furthermore the proof o....