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TMI Blog2021 (11) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... ion), Pune, the appellant company was called upon to file certain information as to the details of expenditure incurred by it in the preceding financial year vide letter dated 13.08.2020 so as to enable the ld. CIT(Exemption) to form an opinion as to the genuineness or otherwise of the activities carried on by the appellant company. It is an admitted position that the appellant had not complied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITAT PUNE - - - Dated:- 25-10-2021 - Inturi Rama Rao, Member (A) And S.S. Viswanethra Ravi, Member (J) For the Appellant : S.G. Bhutadu For the Respondents : Deepak Garg ORDER 1. This is an appeal filed by the assessee trust directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune passed u/s. 12AA(1)(b)(ii) of the Income-tax Act, 1961 (hereinafter referr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to satisfy himself as to the genuineness or otherwise of the activities carried on by the appellant company. According to the ld. CIT(Exemption), the said notice had not been complied with by the appellant company. In the circumstances, the ld. CIT(Exemption) drew an inference that the activities of the trust are not genuine, accordingly, denied the grant of registration vide letter dated 30.09.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mself that the activities carried on by the trust are genuine. In the absence of reaching satisfaction as to genuineness of the activities carried on by the trust, the ld. CIT(Exemption) is justified in denying the grant of registration. 6. We have heard rival submissions and perused the material on record. The solitary issue in the present appeal relates to the validity of justification for de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opportunity to the appellant company to comply with the notice issued on 13.08.2020 and with direction that the ld. CIT(Exemption) to decide the issue of grant of registration u/s. 12AA of the Act on the touchstone of the law laid down by the Hon'ble Apex Court in M/s. Ananda Social and Educational Trust Vs. CIT Anr. 272 Taxman 7 (SC). Accordingly, the matter is remitted back to the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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