2021 (4) TMI 111

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gh Zala, Trustee of the assessee-trust, deposing therein the reasons for non-submissions of requisite details called for by the department for proceedings under section 12AA. It seems to us that upto the date of hearing, the assessee did not file the details. CIT has given opportunity upto 19.7.2018. Though the action of the ld. CIT in rejecting the application of the assessee may be justified to some extent, but looking to the reasons narrated by the trustee of the assessee-trust in his affidavit dated 9.2.2021 placed on record i.e. non-cooperation of its accountant who is looking after accounting and other related work of the Trust in timely submission of requisite details before the ld. CIT(E) during 12AA proceedings, little leniency .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... well as providing medical relief to the needy persons. Assessee trust has filed an application for registration of the Trust under section 12AA of the Income Tax Act in form No. 10A on 2.2.2018 along with copy of Registration Certificate issued by the Charity Commissioner. Pursuant to that, Department has issued a letter dated 10.4.2018 asking the assessee-trust to furnish a detailed note on the activities of the Trust as well as documents as mentioned in the said letter. However, no compliance was received from the assessee in response to the letter of the department nor put appearance on behalf of the assessee, despite providing opportunity to the assessee. In the absence of the details, the ld. CIT(E) rejected the application of the asse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rnish details and information required for consideration of its application for registration under section 12AA of the Act. Assessee has placed on record an affidavit dated 9.2.2021 to this effect. On the other hand, the ld. DR supported the order of the ld. CIT(E). 5. We have considered rival submissions and gone through the record carefully. As we noted herein, assessee is stated to be engaged in educational activities. It has registered with Charity Commissioner. We find that ld. CIT(Exemption) has rejected application of the assessee for grant of registration in the absence of details, which he sought from the assessee for consideration of application for registration. Before us, the assessee has filed a paper book containing copies .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X