The Commissioner of Income-tax (Exemptions) v. Adesh Foundation (Regd.) - 2020-LL-0120-92

Citation	2020-LL-0120-92
Appellant Name	The Commissioner of Income-tax (Exemptions)
Respondent Name	Adesh Foundation (Regd.)
Court	HIGH COURT OF PUNJAB & HARYANA
Relevant Act	Income-tax
Date of Order	20/01/2020
Judgment	View Judgment
Keyword Tags	satisfaction • donation • genuineness of activities
Bot Summary:	Whether on the facts and circumstances of the case the Hon'ble ITAT is right in not adjudicating the issues, which were specifically raised in its order, by the CIT like no evidence of donation at the time of filing of application for ANURADHA 2020.01.23 09:38 I attest to the accuracy and integrity of this document ITA-417-2019 -2- registration u/s 12AA, no cogent rationale for donation despite having huge cash balances, generation of huge surpluses in the past and non-furnishing of bank statements, which are essential elements to verify the genuineness of the activity of the applicant iii. Whether on the facts and circumstances of the case the Hon'ble ITAT is right in holding that the CIT's observation based on surmise, and apprehend for future misuse of funds whereas the CIT has drawed conclusion from the balance sheet of the applicant in which the society is having huge cash balances in the form of FDR which could otherwise be utilized for expansion of education iv. Whether on the facts and circumstance of the case, the order of the Appellate Tribunal is contrary to the evidence and material on the record of the case and therefore, perverse At the very outset learned counsel very fairly states that the facts of the case are covered by the decision of this Court passed in ITA No. 119 of 2018 dated 10.1.2019 titled as The Commissioner of Income Tax, Chandigarh vs. M/s Adesh Foundation. The present appeal stands dismissed in term of the decision of ITA No. 119 of 2018. Since the main case has been decided, the pending application, if any, also stands disposed of. JUDGE JUDGE 20.1.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.01.23 09:38 I attest to the accuracy and integrity of this document.

IN HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH 108 ITA-417-2019 (O&M) Date of Decision : 20.1.2020 Commissioner of Income Tax (Exemptions) Appellant Versus M/s Adesh Foundation (Regd.) Respondent CORAM : HON'BLE MR.JUSTICE AJAY TEWARI : HON'BLE MR.JUSTICE AVNEESH JHINGAN Present : Mr.Denesh Goyal, Advocate for appellant. AJAY TEWARI, J. (Oral) This appeal has been filed under Section 260A of Income Tax Act, 1961 against order of Income Tax Appellate Tribunal, Amritsar Bench, Amritsar in ITA No. 665/Asr/2017 dated 18.3.2019, claiming following substantial questions of law :- i. Whether on facts and circumstances of case ITAT has erred in directing registration to be accorded instead of reverting it back for re-examination in light of judgment of Hon'ble Allahabad High Court in appeal No. 112 of 2013 in case of CIT, Meerut Vs.M/s. A.R.Trust, Meerut wherein it was held that Tribunal could have ordered for setting aside order of Registering Authority refusing registration but it could not have directed for registration straight away in as much as there has to be satisfaction recorded by Registering Authority which was lacking ? ii. Whether on facts and circumstances of case Hon'ble ITAT is right in not adjudicating issues, which were specifically raised in its order, by CIT (E) like no evidence of donation at time of filing of application for ANURADHA 2020.01.23 09:38 I attest to accuracy and integrity of this document ITA-417-2019 (O&M) -2- registration u/s 12AA, no cogent rationale for donation despite having huge cash balances, generation of huge surpluses in past and non-furnishing of bank statements, which are essential elements to verify genuineness of activity of applicant ? iii. Whether on facts and circumstances of case Hon'ble ITAT is right in holding that CIT (E)'s observation based on surmise, and apprehend for future misuse of funds whereas CIT (E) has drawed conclusion from balance sheet of applicant in which society is having huge cash balances in form of FDR which could otherwise be utilized for expansion of education ? iv. Whether on facts and circumstance of case, order of Appellate Tribunal is contrary to evidence and material on record of case and therefore, perverse ? At very outset learned counsel very fairly states that facts of case are covered by decision of this Court passed in ITA No. 119 of 2018 dated 10.1.2019 titled as Commissioner of Income Tax (Exemptions), Chandigarh vs. M/s Adesh Foundation (Regd.). Consequently, present appeal stands dismissed in term of decision of ITA No. 119 of 2018. Since main case has been decided, pending application, if any, also stands disposed of. (AJAY TEWARI) JUDGE (AVNEESH JHINGAN) JUDGE 20.1.2020 anuradha Whether speaking/reasoned - Yes/No Whether reportable - Yes/No ANURADHA 2020.01.23 09:38 I attest to accuracy and integrity of this document Commissioner of Income-tax (Exemptions) v. Adesh Foundation (Regd.)

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