The Commissioner (E) relied on the survey operation conducted under section\u00a0133A\u00a0in the premises of the assessee and the search and seizure operation conducted under section\u00a0132\u00a0in the residential premises of the assessee\u2019s secretary. Incriminating documents, books of account were found and impounded and a demand was raised which was confirmed by the first appellate authority. The Tribunal set aside the rejection order. On appeal by Revenue \u00a0\u00a0allowing the appeal, that no error was committed by the authority in scrutinising the genuineness of activities of the institution in obtaining satisfaction to grant registration. Prior to the amendment of section\u00a012AA\u00a0by the Finance Act, 2019 with effect from September 1, 2019, the requirement for obtaining satisfaction was only about genuineness of activities of the trust or institution. By the amendment satisfaction on the objects was also included. The authority had found that the activities were done in such a way that it had led to conducting survey under section\u00a0133A\u00a0against the assessee and search and seizure operation under section\u00a0132\u00a0in the premises of its secretary. When the authority was confronted by the activities requiring survey, search and seizure, there was conclusion that satisfaction had not been obtained for the purpose of granting registration. This, the authority had done as required and empowered by the provision existing prior to the amendment. The facts that the assessee had suffered survey and search and seizure operations in the course of conducting its activities under its objects and that there had been violation of the provisions of section\u00a013(1)(c)\u00a0could be considered for the purpose of satisfaction on the application for grant of registration under section\u00a012AA\u00a0.( AY.1997-98, 2011-12)<\/p>\n
\u00a0<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" S. 12AA : Procedure for registration \u2013Trust or institution- Survey and search and seizure Violation of provisions of Section 13(1)( c ) Rejection of application \u2014 Not erroneous.[ S.12, 12A, 13(1)(c), 132 , 133A , 260A ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-42625","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-b5v","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42625","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=42625"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42625\/revisions"}],"predecessor-version":[{"id":42626,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/42625\/revisions\/42626"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=42625"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=42625"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=42625"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}