AANYA LEARNING FOUNDATION,RAMPUR vs. COMMSSIONER OF INCOME TAX (EXEMPTIONS), LUCKNOW

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee is directed against the order of the Learned Commissioner of Income-tax (Exemptions),
Lucknow dated 16.07.2018. The assessee has raised the following grounds of appeal: -
“1. The impugned order is both against facts and erroneous in law.
2. On the facts and circumstances of the case the Ld. CIT(Exemptions) has erred in having not provided reasonable opportunity of being heard and thus violated the principle of Natural Justice.
3. On the facts and circumstances of the case the Ld. Commissioner of Income Tax (Exemptions) has erred in having rejected the application for approval u/s 10(23)(vi) of the Income Tax Act in routine manner.
4. On the facts and circumstances of the case the Ld. CIT(Exemptions) has erred in having held that sufficient material required for satisfaction regarding educational purpose of the society in this case, has not been made available by the applicant.”
2. The facts giving rise to the present appeal are that the assessee foundation had filed an application for registration u/s 10(23C) of the Income Tax Act, 1961 (hereinafter referred as to Page 2 of 5

the “Act”) with the Commissioner of Income Tax (Exemptions). As per the Ld. CIT(E), the assessee foundation was afforded an opportunity. He further observed that relevant evidences regarding activity carried out for educational purposes was not made available by the applicant foundation. Therefore, the application of the assessee was rejected. Aggrieved against this, the assessee is in appeal before this Tribunal.
3. The Ld. Counsel for the assessee vehemently argued that the action of the Ld. CIT(E) is arbitrary and against the facts of the case. Ld. Counsel further reiterated the submissions as made by way of brief synopsis. He further contended that the foundation was incorporated on 09.03.2018,