TaxTMI 
TaxTMI 
TaxTMI 
2021 (9) TMI 579
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....he appellant. 2. That the CIT(Exemptions), Chandigarh has erred both on facts and law in rejecting the application filed under Section 12A of the Income Tax Act, 1961 and denying to the appellant its right to seek registration under Section 12A of the Income Tax Act. 3. That the CIT(Exemptions), Chandigarh has erred both on facts and law in holding that the objectives of the appellant are not charitable in nature as no charity is involved in implementation of Welfare Schemes of the Government. 4. That the CIT(Exemptions), Chandigarh has erred both on facts and law in holding that the operation of the society do not get covered under any of the limbs specified under Section 2(15) of the Income Tax Act. 5. That the appellant carves to....
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.... CIT(E) asked the assessee to provide certain documents/clarifications which have been mentioned in para 5 of the impugned order, for the cost of repetition, the same are not reproduced herein. 4. In response, the assessee furnished the reply on 21/05/2019 and claimed that its operations fall under the limb "advancement of other objects of general public utility" of Section 2(15) of the Act and also submitted that the assessee society was to develop best practice in the State of Haryana and to provide necessary infrastructure and managerial resources and to all other ancillary activities of SDG and the activities of the assessee society were oriented towards achievement of its objects of alleviation of poverty and preservation of environme....
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.... comprised of the payments made to UNDP for achievement of SDG (Sustainable Development Goals) in the State of Haryana and the other expenditures were its routine expenditures. However, the ld. CIT(E) did not find merit in the submissions of the assessee and rejected the application moved by the assessee by observing as under:] "It is clear from the above that main expense has been incurred only for Professional Services that do not get covered under any limb of section 2(15) of the Act. There is no expense that has been shown which could qualify as utilization for charitable purposes since the inception of the society. Given the above, it is safe to conclude that the society is not involved in any charitable work. 10. Moreover, society....
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.... stated objects/activities can't be accorded the face of being charitable. In light of the above, I have no option but to deny the registration to the applicant u/s 12AA of Income Tax Act, 1961." 8. Now the assessee is in appeal. 9. During the course of hearing, the ld. Counsel for the assessee submitted that the ld. CIT(E) did not appreciate the facts in right perspective and have also not given any opportunity to the assessee to clear the doubt, if any, which were there in his mind. It was further submitted that the objects of the assessee society were charitable in nature and the activities of the assessee society were oriented towards the achievement of its objects of alleviation of poverty and preservation of environment and its ....