9911796707
TMI Blog2022 (5) TMI 828X X X X Extracts X X X X X X X X Extracts X X X X ..... te u/s 12AA decades ago and assessee is not having any record of physical copy. The assessee is claiming exemption u/s 11 and 12 on the basis of registration under Section 12A of the Act, thus, there was no question of rejection of 80G application. It is also stated that Form 10G is complete and that all information were furnished within due time. We do not find any merit in the statement of fact in absence of any supporting evidence as required by ld. CIT(E) in its various show cause notices as recorded of the impugned order. Therefore, we do not find any merit in the grounds of appeal raised by the assessee and the same is dismissed. - ITA No. 14/SRT/2020 - - - Dated:- 10-5-2022 - Shri Pawan Singh, Judicial Member And Dr. Arjun Lal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice, the ld. CIT(E) requires certain details and notes on activities actually carried out by the assessee trust with documentary evidences. The ld. CIT(E) recorded in response to said notice, the assessee has neither furnished complete details nor sought any adjournment. Further, only some part compliance was made by the assessee-trust on 14/06/2019. The ld. CIT(E) recorded that to afford final opportunity, a final show cause notice was issued to the assessee on 07/11/2019 through ITBA Portal as well as through speed post on the address given to the assessee for seeking detailed note on activities actually carried out by the assessee trust with evidences. The ld. CIT(E) recorded that no response was made by assessee. No receipt and paymen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove the genuineness of activities and detailed notes thereon. In absence of sufficient evidence, application of assessee was rejected by ld CIT(E). Even before the Tribunal, the assessee has not filed any single document or any written submissions to substantiate its grounds of appeal. 5. We have considered the submission of ld. CIT-DR for the Revenue and the statement of fact filed before us. We find that the ld. CIT(E) rejected the application under Section 80G of the Act for want of necessary evidence on the activities carried by the assessee-trust. The assessee failed to file the details genuineness of activities and the audited accounts for financial year (F.Y.) 2018-19 and provisional accounts for the period from 01/4/2019 to till ..... X X X X Extracts X X X X X X X X Extracts X X X X
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