2022 (8) TMI 291

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....al: "1. That the learned Commissioner of Income Tax (Exemptions) has wrongly mentioned in para 7 page 6 of his Order that the applicant is simply involved in the collecting fees from the students and passing it off to the IMPACT for coaching and there is no activity per se being carried out by the applicant and has on this basis wrongly denied us the registration u/s. 12AA of the Income tax Act, 1961. 2. That the learned Commissioner of Income Tax (Exemptions) has wrongly stated in para 9 page 6 his Order that the applicant (s carrying on commercial activities and has wrongly denied us the registration on this basis. 3. That the learned Commissioner of Income Tax (Exemptions) has wrongly held in para 11 page 7 of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....no activity per se being carried out by the applicant and that even if one of the objects turns out to be non-charitable, case for the registration does not exist. The CIT exemption has held that in the appellant assessee's case the stated objects and activities are not charitable and did not fall within any of the limb of the section 2(15) as coaching in any form even if at a subsidized cost has been held to be non-charitable. Accordingly, he has rejected the application under section 12AA for grant of registration. 4. The Ld. AR submitted that the facts mentioned by the learned CIT(Exemption) in para 7 page 6 of his Order that the applicant is simply involved in the collecting fees from the students and passing it off to the IMPACT....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ain issue involved in the present appeal is grant of registration under section 12AA of the Act. It is not disputed that the assessee trust has carried out coaching activities during the financial year under consideration, but the complete details were lacking. The issue before us is whether the activities of the trust were charitable in nature and in consonance to the objects of the trust. 5.1. It is evident from the facts of the case as per record that the main objects of the Trust are providing coaching and training to the students as an intermediatory between the IMPACT and the students and thus, the PCIT observed that the applicant is simply involved in collecting fees from the students and passing it, to IMPACT for coaching. Thus, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Ld. CIT(DR) also has no objection in restoring of the matter to the CIT(E) for afresh examination of the application of the assessee for grant of registration. Considering the ld. AR contention that the assessee was prevented in making submission before the lad CIT(Exemption) in absence of sufficient opportunity of being heard to produce the necessary documents as per principles of natural justice as above, we find it deem fit to restore the matter back to the file of the CIT(Exemption) to examine the issue of grant of registration u/s. 12AA of the act, afresh after taking into consideration the material evidence after affording sufficient opportunity of being heard to the assessee trust, as per principles of natural justice. Accordingly....