TaxTMI 
TaxTMI 
2022 (6) TMI 1117
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....l is against order dated 29.09.2016, rejecting assessee's application for approval under Section 80G of the Act. Since, both the appeals are interlinked, they are disposed of in a consolidated order, for the sake of convenience. 2. At the outset, we must observe, these appeals have been filed with delay of 137 days. Assessee has filed application seeking condonation of delay. 3. It has been explained by assessee that the assessee society has strength of 150 members. It is submitted, when the issue relating to the course of action to be taken against the orders passed rejecting the application for registration under Section 12AA and 80 G of the Income-Tax Act, 1961 was kept for discussion in a meeting of working committee of the society, t....
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.... amount of Rs.66,04,782 in construction of new building. Whereas, the return of income filed by the assessee shows that the donation received were utilized for day to day affairs. Thus, according to him, the assessee could not explain the source of investment in construction of building. Learned CIT(Exemption) observed, even though, assessee has not been granted registration under Section 12AA of the Act, hence, not entitled for exemption under Section 11, however, it has shown corpus donation, which is against this statutory provision. He also observed that the receipts filed in support of corpus donation did not show any specific direction for use of corpus fund. Thus, on the basis of aforesaid observations, learned CIT(Exemption) ultimat....
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....htak (Haryna). In Temple, we are also running a langar and dharamshala, without any discrimination. 8. Thus, learned counsel submitted, without examining the charitable and religious nature of objects of assessee, learned CIT(Exemption) has rejected the application seeking registration under Section 12AA of the Act. 9. Learned Departmental Representative submitted, since, assessee has alleged that its objects were not properly considered, the matter may be restored back to the authority concerned for fresh sdjudication. 10. We have considered rival submissions and perused the material available on record. We have also applied our mind to the decisions cited before us. Undisputedly, assessee is a society registered under the Societies Reg....
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....return of income filed for the assessment years 2013-14, 2014-15 and 2015-16. This wrong claim of exemption under the aforesaid provisions, even assuming the allegations of Learned CIT(Exemption) to be correct, in our view, would not debar assessee from getting registration under Section 12AA of the Act, as, registration under Section 12AA of the Act is not dependent upon either section 10(23)(BBA) or 10(23C)(v). What is required to be examined at the time of grant of registration, as per the provisions existing at the relevant point of time, is the genuineness of the activities of the trust or institution and the objects of the trust. In so far as the objects are concerned, as discussed by us earlier, the very nature of objects for which t....
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....has furnished supporting evidence to explain such source. In fact, Learned CIT(Exemption) also accepted the aforesaid factual position. However, alleging that the return of income only shows the donations to have been utilized for day to day affairs and payments were made to other societies from the donations, he has persuaded himself not to grant registration under Section 12AA of the Act. One more allegation of the Learned CIT(Exemption) is regarding the receipt of corpus donation in absence of registration under Section 12AA of the Act. In our view, these issues should not cloud the vision of Learned CIT(Exemption) at the stage of granting registration under Section 12AA of the Act. At the cost of repetition, we may observe, at the stage....