9911796707
TMI Blog2023 (1) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... e same, we are not in a position to adjudicate the grounds raised by the assessee. Though the assessee is given ample opportunities, the assessee is not chosen to adjudicate its appeal. Therefore the same is dismissed in limine. Appeal filed by the Assessee is hereby dismissed. - ITA No. 448/Rjt/2018 - - - Dated:- 11-1-2023 - Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member For the Assessee : None For the Revenue : Shri Shramdeep Sinha, CIT-DR ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the Assessee against the order dated 23.10.2018 passed by the Commissioner of Income Tax (Exemptions), Ahmedabad denying registration under section 80G(5) of the I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plication and in response to notices issued. Inspite of specific requisitions, the applicant has not submitted the copy of registration certificate u/s. 12AA of the I.T. Act, 1961. Therefore, it transpires that the trust has not been granted registration u/s. 12AA of the I.T. Act, 1961 thereby rendering it ineligible for approval u/s. 80G(5) of the I.T. Act, 1961. Section 80G(5) r.w.r. 11AA of Income tax Rule 1962 makes it very clear that before granting approval under this section, the Commissioner has to satisfy himself about the genuineness of the activities of the trust or institution and also he has to verify that these activities are in consonance with the objects of the trust or institution. Reliance in this regard is placed on the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that section 80(5)(3) are applicable in the instant case. 5. That the learned Commissioner of Income Tax (Exemptions) has not taken on record copy of certificate u/s 12A already filed with the application on 2811 April, 2018. 4. This appeal was fixed for hearing for the first time on 19/10/2022, none appeared on behalf of the assessee. Hence adjournment to 08/12/2022, again none appeared on behalf of the assessee, though notice was served by RPAD. Even though the appeal is adjourned to 09/01/2023. Again none appeared on behalf of the assessee. We find no authorization is given by the Assessee Trust to any Authorized Representative and no details has raised in the grounds of appeal, relevant documents or Paper Book not filed before ..... X X X X Extracts X X X X X X X X Extracts X X X X
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