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TMI Blog2024 (7) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... ry same Members of the Bench, set aside the matter back to the file of the CIT(E) and to examine the documents afresh in accordance with the provisions of law after affording reasonable opportunity of hearing to the assessee. But in the present case, the Ld. CIT(E) clearly recorded the assessee failed to furnish any detail pursuant to the notices issued - In the absence of any details, the Ld. CIT(E) unable to satisfy himself about the genuineness of the activities carried out by the assessee and also rejected that the Applications in Form 10AB filed beyond the due date prescribed under the Act. No infirmity in the order passed by the Ld. CIT(E). Appeal filed by the assessee is hereby dismissed. - SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dispose off the present application for registration u/s. 12AB of the I.T. Act, 1961 on the basis of material available on records. As discussed above, the Rule 17A of Income Tax Rules specifies the documents to be accompanied with the Form 10AB. The applicant has attached/uploaded Institution deed/Instrument of creation along with details of registration with charity commissioner and accounts for F.Y. 2021-22 etc. 7. The details filed by the applicant are peripheral and the response is cryptic in nature. As discussed above, the applicant/assessee has not submitted Notes on activities conducted since inception, copy of bank statement, identity proofs of main/managing trustees, undertaking u/s. 11(4) or 11(4A), 13(1)(c) 13(3), 2(15). 12AB(4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 12A. According to procedure so laid down, the Commissioner shall call for documents and information and conduct an enquiry to satisfy himself of the genuineness of the institution and upon reaching satisfaction of the charitable or religious nature of the objects and the authenticity of the activities of the institution, he would grant the registration. If he is not satisfied of the aforesaid, the request made in the application may be declined. 9. Further, while adjudicating similar provisions u/s 10(23C) of the Act, the Hon'ble Supreme Court in the case of M/s New Noble Educational Society in Civil Appeal No. 3795 of 2014 has held as under. While considering applications for approval under Section 10(23C), the Commissioner or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant/assessee has not submitted any response, thereto. Thereafter, in order to ascertain as to present Form No. 10AB has been filed within the due date as prescribed u/s 12A of the Act, vide letter/notice dated 03/05/2023, the attention of the applicant/assessee was drawn to the provisions of sec 12A(1)(ac) (iii) of the Act which stipulates that Where the trust or institution has been provisionally registered under section 12AB, at least six months prior to expiry of the period of the provisional registration or within six months of commencements of its activities, whichever is earlier. Further, in view of the same, the applicant/assessee was once again requested to state date of commencement of activities along with corroborative evid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, in rejecting the application in form 10AB U/S 12AB of the Income Tax Act, 1961, on non-satisfaction of genuineness of the activities of the trust. 2 The CIT(Exemption) has eared in law, in overlooking and in summarily rejecting and not considered, the tangible material submitted during the proceeding u/s 12AB of Income Tax Act, 1961. 3 Your appellant crave, leave to add, alter, or to emend modify substitute all or any ground of appeal before final hearing if necessity so arise. 7. None appeared on behalf of the assessee. The case was listed for hearing for the first time on 06.11.2023. Ld. A.R. Shri Biren Shah sought for an adjournment on the ground that the Paper Book is under compilation and requested for an adjournment vide its letter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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