2021 (2) TMI 721

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....K. Billaiya, Member (A) 1. ITA No. 224/Del/2010 and 225/Del/2020 are two separate appeals by the assessee preferred against consolidated order of CIT (Exemption), New Delhi dated 31.12.2019 by which the CIT (Exemption) has denied registration u/s. 12 AA and u/s. 80 G of the Act. 2. At the very outset the counsel for the assessee stated that the CIT (E) has grossly erred in not considering th....

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..... Replying to the submissions of the DR, the counsel vehemently stated that the visually impaired people needed volunteers to look after them in the tour to Dubai and other places. The counsel further stated that the Rising Star Tours and Travels, though related to the settlor, arranged travelers of the visually impaired people at the best price and no benefit was derived from the appellant. 6.....

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....ained properly by the appellant before the CIT (E). 7. In the interest of justice and fair play we restore the quarrel to the files of the CIT(E). The assessee is directed to explain with evidence why some donors travelled with the visually impaired persons and their relations, if any. The appellant is further directed to demonstrate that no benefit/profit was derived by Rising Star Tour and Tr....