2021 (9) TMI 1435

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ana Rao, AR. For the Revenue : Shri Rajendra Kumar, DR. ORDER PER S.S.GODARA, J.M. : This assessee's appeal arises from the CIT(Exemptions)- Hyderabad's order dated 31-12-2018 passed in F.No. CIT(E) / Hyd / 12AA(3) / 2018-19, in proceedings u/s.12AA(3) r.w.s.12AA(4) of the Income Tax Act, 1961 [in short, 'the Act']. Heard both the parties. Case file perused. 2. The assessee has plea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ner of Income tax (Exemptions) in arriving at the conclusion that the transactions relating to the receipt of donations are fraudulent, is erroneous and untenable. 5. The appellant denies any violation of section 13 of the I.T Act. The learned Commissioner of Income Tax(Exemption) was in error in concluding that there was violation of section 13 of the I.T Act. 6. The appellant c....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... it was incorporated and spent the moneys. 9. The order passed u/s 12AA(3) read with and / or section 12AA(4) of the I.T Act is untenable and the same deserves to be set aside. 10. The appellant craves leave to add, amend or alter any of the aforesaid ground as the occasion may require. For these and other reasons that will be submitted at the time of hearing it is praye....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Case law - CIT Vs. Modern School Society (2020) [114 taxmann.com 587] (SC) holds that whilst affirming the corresponding hon'ble high court's judgment (2018) [99 taxmann.com 379] (Raj) that any order passed under the provisions of the Act by an authority without having any jurisdiction is a non est action only. 4. Learned CIT-DR fails to dispute that the CIT(E) had not issued any other show....