2014 (9) TMI 1235

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.... assessee against the order of the ld. CIT, Jaipur dated 05-12-2011 wherein the assessee society has raised the following ground. (1) That the ld. CIT, Kota grossly erred on law and facts in rejecting the application filed u/s 80G(5)(vi) of the I.T. Act , 1961. (This is a charitable society and doing charitable work in the past it was granted 80G as well as 12A(a) but the 12A(a) ....

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.... of being heard in the matter, vide show cause notice no. 2181 dated 11- 11-2011 fixing the date of hearing on 24-11-2011 at 11.03A.M.. In compliance to notice Shri B.V. Maheshwari, C.A./A.R. attended the hearing and case was discussed with him. During the course of proceedings, it was noticed that the society was granted registration u/s 12A(a) by the then CIT-I, Jaipur and accordingly it was all....

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...., the appellant should enclose a copy of registration granted u/s 12A with the application but it was not enclosed with the said application. Hence, a statutory compliance has not been made.. 7. On the above facts, it is found that the society has not produced copy of registration u/s 12A(a) and also not renewed its exemption u/s 80G after 31-03-2003. Hence, application filed by the appel....

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.... ld. CIT is relied upon. 2.4 We have heard the rival contentions and perused the materials available on record. The ld. CIT in last para itself has mentioned that assessee's 80G certificate was renewed upto 31-03-2003. This could not have been granted upto 31-03-2003 without a valid 12A certificate. We find merit in the arguments of the ld. Counsel for the assessee that if assessee 12A cert....