TaxTMI 
TaxTMI 
2022 (5) TMI 776
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.... but the Ld. DR expressed strong willingness to dispose of the appeal. As the appeal involves issue of Registration u/s 12A, it's a priority matter. We, therefore, proceeded to decide the appeal ex-parte qua the assessee, on the basis of available material and after hearing the Ld. DR. 3. The brief facts are such that the assessee is a society named "Share India". On 11.02.2019, the assessee filed an application in Form No. 10A to the Ld. CIT(E) for grant of registration u/s 12A of the Act. On 05.07.2019, the Ld. CIT(E) issued notice calling for Memorandum of Association and certain clarifications, which were supplied by the assessee. Thereafter on 20.08.2019 and 30.08.2019, the representatives of the assessee also appeared before the Ld. ....
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.... execute the work mentioned in the agreements entered with funding agencies for which the assessee is paid. The assessee submitted copies of two such agreements. Thus, activity of assessee is nothing but execution of Contract for payment. Therefore, this cannot be a charitable activity as defined in Section 2(15) of the Act." 4. Feeling aggrieved by the aforesaid order of Ld. CIT(E), the assessee has filed present appeal and now before us. By means of various grounds taken in Form No. 36, the assessee has claimed that Ld. CIT(E) has wrongly rejected the assessee's application for grant of registration u/s 12A. 5. Before us, the Ld. DR repeated the findings made by Ld. CIT(E) in Para Nos. 3 & 4 of his order, reproduced above. Analysing tho....
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.... 7. Section 12AA of the Act, as existing at the relevant time, reads as under: "Procedure for registration. 12AA. (1) The Principal Commissioner or Commissioner, on receipt of an application for registration of a trust or institution made under clause (a) or clause (aa) or clause (ab) of sub-section (1) of section 12A, shall- (a) XXX (b) after satisfying himself about the objects of the trust or institution and the genuineness of its activities, he- (i) shall pass an order in writing registering the trust or institution; (ii) shall, if he is not so satisfied, pass an order in writing refusing to register the trust or institution, and a copy of such order shall be sent to the applicant:" 8. A careful examination of clause (1)....
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....t the assessee's address noted in the order passed by Ld. CIT(E) is "Mediciti Institute of Medical Sciences Campus, Ghanpur Village, Medchal Mandal, Ghanpur, Rangareddy District-501401" which is the same premise as claimed by the assessee for location of its office. In fact this is the premise where the revenue has been serving notices upon the assessee all along. Thirdly, the Ld. CIT(E) has stated that Mr. Madhumohan Venkat Katikineni, office bearer of the assessee, is receiving salary from "Share Medical Care" and therefore genuineness of the activity is in doubt. With respect to this observation, we find that the assessee has mentioned in the Ground No. 2(c) of the Form No. 36 "This is factually incorrect as Dr. Madhu Mohan is USA Citize....