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TMI Blog2020 (1) TMI 1299X X X X Extracts X X X X X X X X Extracts X X X X ..... .10A. No infirmity in the order of the ld. CIT(E), on this count also assessee is not having any case. Section 10(23C) approval - assessee has not filed any details in respect of approval of section 10(23C), therefore ld. CIT(A) has denied the exemption and confirmed the order of the Assessing Officer. Even before us, the assessee has not filed any details in respect of 10(23C) for grant of approval, therefore we find no reason to interfere with the order passed by the ld. CIT(A). By considering the entire facts and circumstances of the case, we find no reason to interfere with the order passed by the ld. CIT(A). Application of proviso to section 12A(2), we find that the additional ground raised by the assessee is not maintainabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication for registration of the trust or institution in the prescribed form and in the prescribed manner to the Principal Commissioner or Commissioner before the 1st day of July, 1973, or before the expiry of a period of one year from the date of the creation of the trust or the establishment of the institution, whichever is later and such trust or institution is registered under section 12AA; (aa) the person in receipt of the income has made an application for registration of the trust or institution on or after the 1st day of June, 2007 in the prescribed form and manner to the Principal Commissioner or Commissioner and such trust or institution is registered under section 12AA. Ld. CIT(A) further observed that the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore ld.CIT(E) granted registration taking into consideration of Form No.10A. We find no infirmity in the order of the ld. CIT(E), on this count also assessee is not having any case. So far as second issue which relates to section 10(23C) is concerned, the assessee has not filed any details in respect of approval of section 10(23C), therefore ld. CIT(A) has denied the exemption and confirmed the order of the Assessing Officer. Even before us, the assessee has not filed any details in respect of 10(23C) for grant of approval, therefore we find no reason to interfere with the order passed by the ld. CIT(A). By considering the entire facts and circumstances of the case, we find no reason to interfere with the order passed by the ld. CIT(A). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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