SAFALA,ANGUL vs. C.I.T.(EXEMPTIONS), HYDERABAD

We have heard the rival submissions and perused the record of the case. We have heard the rival submissions and perused the record of the case. We have heard the rival submissions and perused the record of the case. The ld CIT(E) has rejected the grant of The ld CIT(E) has rejected the grant of registration u/s.12A registration u/s.12AA pf the Act and approval u/s.80 G of the Act mainly on the ground that the assessee has violated approval u/s.80 G of the Act mainly on the ground that the assessee has violated approval u/s.80 G of the Act mainly on the ground that the assessee has violated Rule 17A of the income Tax Rules by not furnishing books of account and bills and Rule 17A of the income Tax Rules by not furnishing books of account and bills and Rule 17A of the income Tax Rules by not furnishing books of account and bills and vouchers, for which, the genuineness of the activities vouchers, for which, the genuineness of the activities vouchers, for which, the genuineness of the activities could not be verified. Similarly, the assessee could not furnish the details of donations & contributions Similarly, the assessee could not furnish the details of donations & contributions Similarly, the assessee could not furnish the details of donations & contributions received with full address, names, date and mode of receipt alongwith counterfoils received with full address, names, date and mode of receipt alongwith counterfoils received with full address, names, date and mode of receipt alongwith counterfoils of receipt books. Perusal of the impugned orders, we also note th of receipt books. Perusal of the impugned orders, we also note th of receipt books. Perusal of the impugned orders, we also note that the assessee P a g e 1 | 2 has not filed the returns of income though the gross receipts exceed the maximum amount which is not chargeable to income tax in contravention to the provisions of Income tax.

Before us, except assailing the orders of the ld CIT(E), ld A.R. could not controvert the findings of the ld CIT(E). We find that none of conditions stipulated for grant of registration u/s. 12AA of the Act and for approval u/s. 80G of the Act have been fulfilled by the assessee. The assessee has not maintained separate books of account in respect of its activities. Therefore, we do not find any infirmity in the orders of ld CIT (E) and we uphold the same.

In the result, both the appeals of the assessee are dismissed.

Order pronounced on 17 /02/2020. Sd/- sd/- (Laxmi Prasad Sahu) (Chandra Mohan Garg) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 17 /02/2020 B.K.Parida, SPS Copy of the Order forwarded to : 1. The Appellant : SAFALA, At: Nilikanthapada, PO: Kudgoan, Athmalik, Angul 2. The Respondent. CIT (Exemptions), Hyderabad 3. The CIT(A)-, Bhubaneswar 4. Pr.CIT- , Bhubaneswar 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//