2023 (9) TMI 676

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.... Year 2018-19 on 22-08-2018 declaring Total Income at Rs. 9,40,500/- The assessee filed an application in Form 56D on dated 20/10/2018. The CIT (Exemption), Bhopal has rejected the application filed by the assessee u/s 10(23C)(vi) on 26 September. 2019. 2. The CIT (Exemption), Bhopal issued a notice on dated 12/09/2019 for attending at the office on 20.09.2019. The authorized representative of the assessee, Shri Nandan Lai Jain C.A. appear before the ITO of the CIT (Exemption), Bhopal with the required and necessary documents. 3. The Ld. A.O had rejected the impugned application without giving any proper and meaningful opportunity of being heard to the appellant. 4. The Ld. A.O had rejected the application arbitra....

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..... i) The details mentioned in the 3CD report suggests that the activities of the society is Trading, Le, wholesale and retail sales of books and goods. ii) During the year 2018-19, the sales of books and goods have been shown at Rs. 1,34,01,195/- iii) The objects of the society is found to be not exclusively for the purpose of education, it has various other social and philanthropic objectives as well. iv) On verification of the documents and audited accounts submitted, it is seen that there is no evidence of the society running any educational institution. Neither any affiliation certificate has been brought on record by the society to claim itself as an educational institution. v) On perusal of....

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....of general public utility can do commercial activities upto 20% of its total receipts [proviso to section 2(15). The advancement of any other object of general public utility shall not be charitable purpose, if it involves the carrying on of any activity in the nature of trade, commerce or business, or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other consideration, irrespective of the nature of use of application, or retention, of the income from such activity, unless- (a) Such activity is undertaken in the course of actual carrying out of such advancement of any other object of general public utility: (b) The aggregate receipts from such activity....

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....l be made on or before the 30 day of September of the relevant assessment from which the exemption is sought." Society was required to file application on or before 30^th of September 2018. Hence the application filed by the society is belated." 6. Therefore, in view of deficiencies and defects enumerated herein above, the application in Form No. 56D received in this office on 20/10/2018 seeking exemption u/s. 10(23C)(vi) by the society is hereby rejected/refused." 3. Aggrieved by the order of Ld. CIT(E), Bhopal, now the assessee is in appeal before us challenging the decision of the Ld. CIT(E). 4. According to grounds of the assessee, it is alleged that the assessee was not being offered a proper opportunities of be....