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TMI Blog2021 (11) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... AA and furnished required details with the said application. The assessee-trust again in response to show cause notice dated 03.05.2017 filed its reply on 11.05.2017. The reply of assessee is 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) 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 11.05.2017, the Ld. PCIT(E) instead of referring all those documentary evidence re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bad in law and not justified. 2. Brief facts of the case are that assessee is a trust. The assessee filed application for seeking registration before learned Principal Commissioner of Income Tax (Exemption) ld PCIT(E) under section 12AA of the Act in prescribed form on 09.03.2017. 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 of documents required by Ld. PCIT(E) is mentioned in para-2 of its order. The assessee-trust furnished its reply on 15.05.2017. The Ld. PCIT(E) recorded that on verification of application as well as reply it was observed that trust is formed for Ganchi Community which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnish complete details as required under Form 10A r.w.s. Rule 11AA of Income tax Rules. The assessee explained its object to help poor and note book sales to students at cost price. The assessee received notice dated 03.05.2017 form the officer of ld PCIT(E). In response to said notice, the assessee furnished its reply dated 11.05.2017. The copy of reply filed by the assessee duly noted by Ld. PCIT(E) received on 15.05.2017. The assessee again furnished complete details as required by Ld. PCIT(E). The Ld. AR of the assessee further submits that another notice dated 01.08.2017, which was reply by assessee vide its reply dated 19.08.2017 and submitted that they have already filed details on 08.03.2017 and again on 11.05.2017. The Ld. AR of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity and in absence of any documentary evidence, Ld. PCIT(E) was not satisfied himself about the genuineness of activities in consonance with its object. 6. 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 to file document with separate list of documents with a certificate, certifying that these documents were furnished before the lower authorities. However, we instead of going into such technicality find that assessee was filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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