9911796707
TMI Blog2023 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... AR For the Respondent by : Shri Rudolf D'Souza, CIT. D.R. ORDER PER BENCH: The bunch of eight appeals filed at the behest of the different assessees are directed against the order dated 27.09.2022 (in ITA No. 470/Ahd/2022), 26.09.2022 (in ITA Nos. 485, 478, 474, 457 & 456/Ahd/2022), 28.09.2022 (in 419/Ahd/2022 & 23.09.2022 (in ITA No. 489/Ahd/2022) passed by the Ld. Commissioner of Income Tax (Exemptions), Ahmedabad (in short 'CIT(E)') under Section 12AA of the Income Tax Act, 1961, (hereinafter referred to as 'the Act') for Assessment Year 2022-23 in all appeals. 2. Since, the matters relate to identical issue, the bunch of appeals are heard analogously and are being disposed of by a common order for the sake of convenience. 3. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Undertaking regarding adherence towards all the requirements of law as are material for the purpose of its objects as enumerated in the trust deed. iv. Id proofs of the Trustees v. Notes on activities conducted since inception. 5. Under Section 12AB of the Act, it is the mandatory duty cast upon the CIT(E)/Principal Commissioner to conduct an enquiry about the activities of the Trust and to verify the objects as per the Trust deed and the genuineness of the activities of the Trust upon receipt of the relevant documents furnished by the assesse alongwith application for grant of registration of the Trust. Further that, the Commissioner is required to be satisfied himself about the genuineness of the activities of the trust and also to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irness. 7. Having heard the Learned Counsel appearing for the parties and having regard to the facts and circumstances of the case, we, in order to prevent the miscarriage of justice, find it fit and proper to provide another opportunity of being heard to the appellant in support of his case for registration of the Trust under Section 12AB of the Act. We, thus, dispose of this appeal by restoring the issue to the file of the Ld. CIT(E) with a direction upon him to provide a further opportunity of being heard to the appellant and to consider the documents and/or evidence which the appellant would file as per the direction issued by the Ld. CIT(E). Upon considering the entire set of documents and upon affording an opportunity of being heard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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