2021 (10) TMI 270

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ahul Dhawan, CIT-D.R. ORDER Per Laliet Kumar, JM The present appeal was filed by the assessee feeling aggrieved by the order passed by the CIT exemption on 19 July 2019 in respect to the application for registration filed by the assessee under section 12AA of the income tax act. 2. At the outset, the Ld. AR had drawn our attention to the order passed by the CIT(A), at page to paragraph....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ever, after hearing of the matter and in passing the order, it came to notice that the assessee had subsequently filed another application for registration before the Commissioner exemption on of the assessee vide application dated 28thNovember 2019and the same be subject matter of the appeal Appeal No. 117/Amr/2020. Therefore the appeal No. 61/2020, became infructuous and non maintainable. 6. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e had also relied upon the decision of the Allahabad High Court, where in it was held by the High Court that the non-filing of the return of income, would not be a ground to deny the registration to the assessee. Further the assessee had also shown our attention to the various documents, including the audited accounts filed by the assessee for the earlier assessment years under consideration. Howe....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ering the application was registration. it was held that only the account of the assessee are required to examine, and from the accounts it was to ascertain whether the activities of the assessee were genuine and charitable in nature or not since the Commissioner exemption has not done the needful. 11. In the light of the above we set aside the order passed by the Commissioner and remand the ma....