2023 (4) TMI 1211

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he following grounds: "1. That the ld. CIT-Exemptions Chandigarh, has erred in law and facts of the case, while denying the registration to applicant u/s 12AA of the Income Tax Act, 1961, without appreciating the fact that such trust is engaged in activities, which are within the meaning of Charitable purpose", as defined u/s 2(15) of the Act. 2. That the appellant craves the right to add, amend or delete any grounds of appeal before it is finally disposed off." 2. The assessee was called for hearing, but none was present on behalf of the assessee. The assessee filed written submission and also placed the letter that the matter should be disposed of on basis of written submission. In view of the above and considering th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as under: "1) Assessee had made certain payments through banking channels to M/S Bharat Timber Store, Sh. Anil Kumar, M/S Jai Maa Enterprises & Platinum health care, amounting to Rs.3,68,761/-. 2) Donation of Rs.62,000/- was made to Shree GauSewa Society (Regd) on 19-12-2017 & 06-02-2018 amounting to Rs.31,000 each, through Banking Channels. With respect to first alleged infirmity it is submitted that the Ld. CIT-E never asked for the details regarding these payments. In this regard it is humbly submitted that payment to Bharat Timber Store was made for purchase of furniture on 09-02-2018 to be used in dispensary. Copy of A/c & Copy of Bill is enclosed on Page no.84-85 of Paper book. Payment to Shree Anil Kumar wa....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ntion. This Doubt of the Ld. CIT-E is without any basis. One should not be exercising the powers capriciously and in whimsical manner. Another point worth mentioning here is that the Ld. CIT-E has not challenged the donation. Which means he has not doubted the payment of donation. Without prejudice to the argument of making payment to society for fees of children, it is submitted that even if it is a donation, that also qualifies for exemption as application u/s 11 of The Act, since donation to charitable institutions is also part of object clause of the trust. Following tabular chart would also help in appraisal of activities of the trust: FY/DESCRIPTION GROSS RECEIPTS SALARY TO DOCTOR MEDICAL EXPENSES 2019-20 1,....