2022 (2) TMI 814

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....AA without considering the application form and evidences submitted along with application and relying on report of Ld. AO which was not as per law. Assessee is a State Government Organisation and the time of above notice, was in process of shifting its office thus couldn't attend the hearing due to non-receipt of notice. 2. That on the basis of above facts, the assessee creeps to leave, to arch, to argue, to amend any of the grounds of the appeal on or before the date of hearing." 2. The assessee is a society established by the notification of the State Govt. of Madhya Pradesh, registered under M.P. Societies Registration Act, 1973 vide Registration No. 01/01/01/22161/10 dated 26/07/2010. On 31/03/2018, the assessee filed a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the assessee has claimed profit in previous years, but has not offered for taxation, which has no exemption entitled under existing provision of the Act. Society is mainly engaged in the implementation of Government Schemes to public which are sourced by the grants accorded by the State Govt. which is not an act of charity. 5. Considering the above and in the absence of requisite documents as required vide above mentioned notices, it is very difficult to verify the genuineness of the charitable activities of the society carried out are in accordance with the objects of the society. Since the applicant society has failed to attend the proceedings and to produce the books of accounts and documentary evidences in support of charitable....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the objects. With these submissions, it is the contention of Ld. A/R that the assessee a fit body for registration u/s. 12AA but the Ld. CIT(Exemption) has just adopted the recommendation of JCIT/AO and did not consider the documents filed by the assessee with the Application in Form No. 10A itself. The Ld. A/R, therefore, submitted that the Ld. CIT(A) has erred in not granting registration. 5. Per contra, the Ld. D/R argued that since the assessee did not comply with the notices dated 16.08.2018 and 03.09.2018, the only option available to Ld. CIT(Exemption) was to reject the application, which he did. The Ld. D/R, however, agreed that the matter may be set aside to the file of Ld. CIT(Exemption) for deciding the matters afresh, with n....