9911796707
TMI Blog2024 (6) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... object to promote education, medical relief, providing medical treatment to needy persons. The assessee Trust obtained provisional registration u/s. 12AB of the Act from the Ld. CIT(E) on 30.11.2022. It is thereafter the assessee filed application in Form 10AB for final registration on 15.02.2023. As stated in the Notarized Affidavit, the assessee claims that no notices were served upon him. Per contra, the department proved beyond doubt that the first notice was delivered on 11.07.2023 sent at 06:56:26 p.m. and the same delivered to the email address at 06:56:30 p.m. Similarly, second notice sent on 04.08.2023 at 09:35:51 p.m. delivered at 09:35:58 p.m. Thus it is proved the assessee s Affidavit is misleading, though deposed before a Notar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istical purposes. - Smt. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member For the Assessee Represented: Shri Hasmukh V Doshi, CA For the Revenue Represented: Shri Sudhendu Das, CIT-DR ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER :- These appeals are filed by the Assessee as against exparte Rejection orders dated 21.08.2023 and 24.08.2023 passed by Commissioner of Income Tax (Exemption), Ahmedabad denying Registration under section 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the Act ). Since common issue is involved in both the appeals, the same are disposed of by this common order for the sake of convenience. 2. The Grounds of Appeal raised by the Assessee in ITA No. 703/Ahd/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... declaring the facts about lack of information of notice sent by Commissioner of Income Tax Exemption), Ahmedabad in respect of application u/s 12AA and 80G of IT Act. I HARDIK CHANDARANA (Trustee of Global Academy for Medical Education Science Trust) aged about adult, son of KISHORIBHAI LILADHARBHAI CHANDARANA identified by PAN: AHDPC8236A do solemnly affirm and state on oath as under: 1. I am trustee of Global Academy for Medical Education Science Trust and I had applied for registration u/s. 12AB and 80G of I.T. Act in Form 10A and 10AB on behalf of above trust. 2. As I had never opened e-portal, I was not aware about any notice given by offer of CIT(Exemption) with reference to registration application 's 12AA of IT Act as well as ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [email protected] to the assessee s email address namely [email protected] as follows: Sr. No. Notice Particulars Sent from PCIT email.id received by assessee email.id 1 12AB 11/07/23 06:56:26 PM 11/07/23 06:56:30 PM 2 12 AB 04/08/23 09:35:51 PM 04/08/23 09:35:58 PM 3. 80G(5) 12/07/23 05:01:27 PM 12/07/23 05:01:33 PM 4. 80G (5) 31/07/23 07:18:20 PM 31/07/23 07:18:25 PM 5 80G(5) 10/08/23 12:32:42 AM 10/08/23 12:32:46 AM 6. Thus the Ld. CIT-DR submitted that the assessee is not correct in stating that notices were not issued to the assessee Trust. Thus the assessee Trust has filed a false Notarized Affidavit before this Tribunal and requested to take appropriate action under the provisions of law. 6.1. Ld. Counsel for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r document, etc. Similarly Section 177 of the Indian Penal Code, 1860 deals with furnishing of false information and Section 181 of Indian Penal Code, 1860 deals with false statement on or affirmation to public servant. Thus every assessee who makes a statement before any Authority should be vigilant enough with the above provisions of law and punishment prescribed therein. Since the assessee pleaded to withdraw the above Notarized Affidavit and submitted unconditional apologies before this Tribunal and also provisional registration already granted to the assessee Trust on 10.01.2020. We deem it fit to impose a cost of Rs. 5,000/- each in the above appeals to be payable to the Prime Minister National Relief Fund account within a period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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