2016 (8) TMI 1557

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..... Rahul Dhawan (DR.). ORDER PER T. S. KAPOOR (AM): This is an appeal filed by assessee against the order of learned CIT (Exemption), passed u/s 12AA of the Act, for Asst. Year: 2015-16. 2. The assessee is aggrieved with the order passed by learned CIT (Exemption) as he has refused to grant registration U/s 12AA of the Act. 3. The learned DR had filed an application for adjournment b....

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....ion)'s finding that the assessee had not carried out any charitable activity is not correct. 6. Without prejudice it was submitted that at the time of registration the learned CIT is required only to examine the objects of the assessee which in the present case are charitable in nature as is apparent from the copy of trust deed placed at (PB page-1to 8) It was further submitted that in the next....

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....mption) has to only examine the objects for which the society has been registered. The provisions of section 12AA regarding registration are very clear in this respect which for the sake of convenience are reproduced below. "12AA (1) The [***] Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) [or clause (aa) of sub-section (1)] of ....

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....sonable opportunity of being heard. [(1A) All applications, pending before the Chief Commissioner on which no order has been passed under clause (b) of sub-section (1) before the 1st day of June, 1999, shall stand transferred on that day to the Commissioner and the Commissioner may proceed with such applications under that sub-section from the stage at which they were on that day.] (2) Ev....