9911796707
TMI Blog2021 (9) TMI 1096X X X X Extracts X X X X X X X X Extracts X X X X ..... s duly acknowledged by Ld. PCIT(E) in its order. We find that the assessee instead of filing detail explanatory submission relied on various documents furnished alongwith original application. PCIT(E) again issued final show cause notice dated 01.08.2017 seeking various details as mentioned therein. The assessee instead of giving para-wise reply filed as short and cryptic reply dated 26.08.2017, which was received by Ld. PCIT(E) on 29.08.2017. PCIT(E) rejected the application of assessee by taking view that assessee-trust failed to file documentary evidence about the genuineness of activities in consonance with object. Considering the fact that the assessee-trust has furnished almost or requisite detail vide reply dated 26.05.2017, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration is arbitrary, without jurisdiction, bad in law and not justified. 2. Brief facts of the case are that assessee is a charitable trust. The assessee filed application for seeking registration under section 12AA of the Act in prescribed form on 20.03.2017.The Ld. PCIT(E) on receipt of application issued notice to the assessee to furnish detail note of the activities actually carried out by the assessee-trust along with documents. The details documents required by Ld. PCIT(E) is mentioned in para-2 of its order. The assessee-trust furnished its part reply on 26.05.2017.The Ld. PCIT(E) recorded that the assessee neither filed reply nor attended the office nor sight adjournment and that the assessee made part compliance. Accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 the assessee furnish complete details as required under Form 10A r.w.s. Rule 11AA of Income tax Rules- 1962.The assessee explained its object for providing relief in medical to poor and free medical camp for general check-up. The assessee was received notice dated 03.05.2017. In response to said notice, the assessee furnished its reply dated 29.08.2017. The copy of reply filed by the assessee duly noted by Ld. PCIT(E) received on 26.05.2017. The assessee again furnished complete details as required by Ld. PCIT(E). Ld. AR of the assessee further submits that another notice dated 01.08.2017 was received by assessee and assessee vide its reply dated 29.08.2017 submitted that they have already filed reply and details on 08.03.2017 and again o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on record. The assessee has not carried out any charitable activity nor establish for the purpose to undertake the charitable activity. It is clearly held that assessee-trust has no intention to start charitable or religious activity and in absence of any documentary evidence, Ld. PCIT(E) was not satisfied himself about the genuineness of activities in consonance with its object. 7. We have considered the rival submission of both the parties and perused the material available and order of Ld. PCIT(E). We have also seen various documentary evidence filed by assessee-trust alongwith appeal memo. We may note that documents filed alongwith appeal memo is not in consonance with Income Tax Tribunal Rule, 1963. The assessee-trust was required ..... X X X X Extracts X X X X X X X X Extracts X X X X
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