2023 (1) TMI 1290

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.... ORDER This appeal is filed by the assessee against the order passed by the ld. CIT(E), Bhopal, dated 29.04.2019 for the assessment year 2019-2020, on the following grounds :- 1. In facts and circumstances of the case and in law the Id. Commissioner of Income-tax Exemptions, Bhopal is not justified in rejecting the application seeking registration u/s.12AA of the Income-tax Act, 1961 ....

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....cts of the case are that the assessee is a society registered with the Registrar of Chhattisgarh Society Registration on 09.04.2008 and its main activity is arranging open school examination for class 10th and Class 12th and distant education. The assessee society filed an application for registration u/s.12AA of the Act in Form No.10A on 31.10.2018. The ld. CIT(E) after verifying the documents pr....

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....Act, 1961 and refusing registration sought u/s 12AA of the Act ignoring the fact that the assessee is engaged in carrying out the charitable activity as per the objects of the institution. It was also submitted by the ld. AR that the ld. CIT(E) has not given proper and reasonable opportunity to make compliance, which was sought within two days, and the impugned order is against statutory provision....