TaxTMI 
TaxTMI 
TaxTMI 
2019 (6) TMI 1628
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....e are that the Applicant Society is an ongoing entity and is in operation since 03/07/2015 having following aims and objects. To prescribe and conduct courses of study, education and research, to organize and provide knowledge and education in one or more aspects of development, to open, run and manage educational institutions for the development in any streams of education with assistance, to promote education, industrial training, medical relief, charitable objectives, to lay down standards of proficiency to be demonstrated before the award of degrees, to institute and award fellowships, scholarships, prizes and models, to hold seminars, conferences, workshops for dissemination of knowledge and education of commercial laws, tax laws for....
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....f the Act by holding as under: "Neither any reply has been submitted to the query raised nor has any request been received for adjournment till the date of passing of the order. The onus entirely lies on the applicant, this being a beneficial clause for the applicant to submit the reply to the query raised in order to substantiate its claim. In absence of any reply to the query raised, the genuineness of the activities cannot be established. In view of the above the activities of the society cannot be termed to fall under the category of "charitable purpose" but purely on commercial principles having profit motives by providing services in lieu of collection of fees. The application for grant of registration u/s 12AA is accordingly reject....
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....y of the order denying the registration may be submitted. The society has applied the registration for the first time. ii. Copy of agreement with NSDC as it has been claimed that the entity is partner for training. We are an Authorized Training Partner of PMKVYNSDC. As Govt, is aggressively promoting Digital India, so PMKVY team has either only provided few soft copies of affiliation certificates or they have uploaded our presence as 'Training Partner' on their Official Portal/Website. So accordingly we are attaching the following with this mail as a proof of our affiliation with PMKVY-NSDC: * Soft Copy of PMKVY-NSDC Affiliation Certificates at different locations/Sectors. * Snapshot of the Official Portal of PMKVY-NSDC depict....
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....in excess of Rs. 50,000/-. Rational for payment to Sh. Umesh Sharma, the Applicant Society duly submitted copy of the bank statements and the details qua filing of the return, computation of income, audited balance sheets and its relevant annexures in the assessment years 2016-17 to 2018-19 and narration to each entry which is clear friom the statement itself. 5.2 We realize that the Ld. CIT(E) vide show cause notice dated 29/08/2017, requested the Applicant Society to file the details/clarifications on 12/09/2017 as mentioned in para No.5 of the impugned order and the Applicant Society in response to the aforesaid show cause notice, specifically filed the reply (refer page no 2-5 of the PB-1 of Applicant) and thereafter considering the re....