2017 (11) TMI 171

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..... ties of the trust - Held that:- On a careful consideration of the matter and having regard to the submissions of the ld. AR, we are of the considered opinion that instead of dismissing the appeal in limine for non-production of the record before the Ld. CIT (E) during the course of enquiry, the ends of justice would be met by allowing an opportunity to the assessee to prove their case with referen .....

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..... , where under the Ld. Commission rejected the request for registration of the assessee society u/s 12A(1) of the Income Tax Act, 1961 (for short hereinafter called as the Act ) on the ground that the assessee had failed to provide the complete address and PAN of the donors and also failed to produce the books of account, bank statements and vouchers in respect of expenses claimed by the assessee .....

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..... ks, relating to the note on activities, wherein it is stated that on 05.12.2015 blankets and dry fruits were distributed to the poor and needy women and children. Ld. DR submitted that it would not be possible for the Tribunal to consider the books of account and other material to be produced by the assessee, as such, he prayed to dismiss the appeal. 3. On a careful consideration of the matter .....

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