2021 (9) TMI 1435

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....i 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 pleaded the following substantive grounds in the....

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.... 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 contends that the learned Commissioner of Income tax (Exemptions) erred in conclud....

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.... 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 prayed that the impugned order dt.31-12-2018 passed u/s 12AA(3) read with and / or section 12AA(4) of the I.T Act be....