9911796707
TMI Blog2023 (8) TMI 1519X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. CIT(E) has not contravented exact deficiency in the documents submitted by the assessee and exact nature of clarification, explanation required from the assessee, but rejected the registration application u/s. 12AB of the Act. Further the assessees are existing and carried the objects enumerated in the trust for long time. Therefore considering the facts and circumstances of the case, in order to prevent miscarriage of justice, we find it fit and proper to provide one more opportunity of being heard to the assessee in support of its case for registration of the trust u/s. 12AB of the Act. Therefore we dispose of this appeal by restoring this issue to the file of the Ld. CIT(E) with a direction upon him to provide further opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details/documents as mentioned therein. As there was no response, three more opportunities were provided to the assessee by issuing notices on 03-08-2022, 07-09-2022 and 15-09-2022 directing the assessee to furnish the details called for. 3.1. However Ld. CIT(E) found the submissions filed by the assessee does not contain complete details/documents, such as detailed note on the nature of activities and projects, the details of main charitable/religious undertaken in the last 3 years, details of application of funds, details of other laws material for the purpose of achieving objects and compliance thereof, whether any commercial activities are undertaken, details of donations received and given and not filed undertaking u/s. 2(15) , 11(5), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the purpose of achieving objects are complied. Reliance in this regard is also placed on the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain Vs Dawoodi Bohara Jamat Civil Appeal No. 2492 of 2014. 7. Further opportunity as per the provisions of sub-clause (b)(ii)(B) of clause (1) of section 12AB was granted vide letter dated 15/09/2022 but the assessee again did not respond, thereby implying it was no objection on rejection of its application and cancellation of its registration. 8. As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and to verify these activities are in consonance with its objects ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsel pleaded one more opportunity be given to the assessee before the Ld. CIT(E), so that the assessee undertake to file all the requisite documents or evidences in support of the case, for grant of registration under Section 12AB of the Act. 5. Per contra, the Ld. CIT-DR Shri Sudhendu Das appearing for the Revenue submitted that Ld. CIT(E) as per Section 12AB of the Act to conduct an enquiry about the activities of the Trust and to verify the objects as per the Trust Deed and genuineness of the activities of the trust and satisfaction the same only grant registration u/s. 12AB of the Act. Though the Ld. CIT(E) provided opportunities to the assessee as per the statutory provision, the assessee failed to submit the complete details. Hence t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovide further opportunity of being heard to the assessee and consider the documents, evidences which the assessee would file as per the notice issued by the Ld. CIT(E). Upon considering the entire set of documents and upon affording an opportunity of being heard to the assessee, the Ld. CIT(E) to dispose of the application for grant of registration of the Trust under Section 12AB of the Act with a speaking order. Needless to say if the assessee fails to co-operate with the Ld. CIT(E) as directed hereinabove, the Ld. CIT(E) would be at liberty to pass orders strictly in accordance with law. 8. In the result, the appeal filed by the Assessee is hereby allowed for statistical purposes. 9. Since the issue in other ITA Nos. 473/Ahd/2022, 477/Ah ..... X X X X Extracts X X X X X X X X Extracts X X X X
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