2023 (9) TMI 749

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.... Case records carefully perused and the relevant documentary evidence brought on record duly considered in light of Rule 18(6) of the ITAT Rules. 3. Briefly stated the facts of the case are that the assessee filed an application in form No.10A electronically on 27.11.2019 seeking registration u/s. 12A of the Act. The assessee is a society created on 26.09.2013 with objects stated to be to promote social welfare activities to spread education art, science, literature skill development to spread awareness against toxic substances to work for social welfare etc. 4. In order to examine the genuineness of activities of the society in the light of the relevant provisions of the Act the CIT(Exemption) issued a show cause notice vide which it....

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....ents or places of artistic/historic interest/ advancement of any other object of general public utility/ religious activities. 8. An Affidavit giving clear undertaking that no fees charges etc had been collected for any services referred from the beneficiaries inviolation of provisions of section 2(15) of Income Tax Act. 9. Copies of Audited balance Sheets, Income & Expenditure account along with complete annexure for the last 03 Years or since the beginning of the trust. Receipts and Payment accounts for the relevant years was also called for. 10. A note regarding charitable activities being conducted by the society. Along with clarification as regards which specific limb under section 2(15) of the I.T. Act was b....

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..... Details whether any search or seizure or survey u/s 133-A had been carried out. 23. Affidavit giving the details of all the bank accounts maintained by the society be furnished and no society is not maintaining any other bank account except those disclosed before department. 24. Status of exemption claimed in the earlier years alongwith the evidence may be furnished. 25. The details of the trustees/members being trustee/member/director in different society/trust/company may be furnished. 5. The assessee filed a detailed reply which was considered by the CIT (Exemption). Further queries were raised which were also duly replied. 6. On perusal of the details the CIT(E) noticed that the assessee has received g....