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2023 (8) TMI 1504 - AT - Income TaxRegistration u/s 12AB - denial of claim for reason that application filed by the assessee was not complete, all the documents required to be accompanying the applications were not furnished despite a notice issued to the assessee - HELD THAT - In this case registration u/s 12AA was sought by the trust. The trust could not furnish the information as stated by the learned CIT Exemption in paragraph number 3 of his order. Therefore, it is pointed that the learned CIT Exemption could not have satisfied himself about the object of the trust and genuineness of the activities as required u/s 12 AB (1) (b) and therefore, he rejected the application as it was required to be disposed of in a time bound manner. It is also pleaded before us that the 2 notices issued by CIT Exemption could not be responded because trust was not having knowledge about such notices issued through ITBA portal. We direct the assessee trust to once again make an application before CIT E for registration of those trust in prescribed format and complete in all respect also comply with the two notices already issued and submitted those details within 90 days from the date of this order.
Issues:
- Appeals by four trusts against order under section 12 AA of the Income-tax Act, 1961 by CIT, Mumbai. Analysis: 1. The appeals were filed by four different trusts challenging the orders passed by the Commissioner Of Income Tax (Exemption), Mumbai under section 12 AA of the Income-tax Act, 1961. The appeals were disposed of collectively due to identical facts involved in each case. 2. a. ITA No. 1735/Mum/2023: Shree Siddhakala Vishwath Mandal Kandivali W appealed against the rejection of their application for registration under section 12 AB of the Act. The rejection was based on the incomplete submission of documents despite multiple notices issued by the CIT (Exemption). The appeal was filed as the assessee disagreed with the rejection. 3. b. ITA No. 1731/Mum/2022: Siddhakala Bhakta Mandal appealed against the rejection of their recognition under section 12AA of the Act. The rejection was due to the failure to provide required information despite notices issued by the CIT (Exemptions). The appeal was filed challenging the rejection order. 4. c. ITA No. 1734/Mum/2023: Siddhakala Vishwastha Mandal appealed against the rejection of their registration under section 12 AB of the Act. The rejection was based on the non-furnishing of information despite notices issued by the CIT (Exemptions). The appeal was filed to contest the rejection. 5. d. ITA No. 1733/Mum/2023: SIDDHKALA VISHWASTHA MANDAL appealed against the rejection of their trust recognition under section 12 AB of the Act. The rejection was due to incomplete submission of the application despite notices issued by the CIT (Exemptions). The appeal was filed challenging the rejection decision. 6. The Authorized Representative of ITA No. 1734/M/2023 argued that the assessee was unaware of the information requirement for form number 10 AB. They claimed that the notices were not received, and if available on the ITBA portal, the response could not be given due to lack of awareness. The representative stated that all necessary information is available and can be resubmitted if granted relief to do so, highlighting identical issues in all four appeals. 7. The Departmental Representative contended that the rejection of the applications was justified as the required information was not provided within the stipulated time frame. The CIT (Exemption) was obligated to make a decision by 31st March, 2023, and in the absence of essential details, the rejections were appropriate. 8. After considering the arguments, the Tribunal found that the trusts failed to provide necessary information for registration under section 12 AA of the Act. The rejection was upheld based on the inability to ascertain the trust's objectives and activities' genuineness. The Tribunal directed the trusts to reapply with complete information and respond to the notices within 90 days for further consideration by the CIT (Exemption). 9. In conclusion, all four appeals were allowed with directions for the trusts to reapply with complete information within the specified timeline. The Tribunal's decision was pronounced on 17.08.2023.
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