9911796707
TMI Blog2024 (10) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... of the donors but only the first name of the persons has been recorded. The copies of receipts were not furnished for verification. CIT(Exemption) came to the conclusion that the charitable nature and genuineness of the activities are doubtful, for which he rejected the claim of registration u/s 12A of the Act. It is the submission of assessee that since the CIT(E) without affording adequate opportunity to the assessee to substantiate its case by filing the requisite details, suddenly came to the conclusion that the charitable nature and genuineness are doubtful, therefore, in the interest of justice, the assessee should be given an opportunity to file the requisite details before him to substantiate its case. We deem it proper to restore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(ac) of the Act on 21.01.2023. In order to verify the genuineness of the activities of the assessee and compliance to the requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects, a notice was issued by the CIT(Exemption) asking the assessee to upload certain information / clarification i.e. date of commencement of activity, date of expiry of provisional registration, details of any other law applicable for achievement of objectives and the proof of compliance of said law, proof of identity of main trustees / directors, year-wise list of donations received, list of donors, note on activities along with supporting credible evidence, details of business un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary evidences of the transactions has not been furnished. 6. The assessee furnished reply on 28.07.2023 which has been reproduced by the CIT(Exemption) which reads as under: 4.1 The assessee furnished its reply on 28/07/2023 wherein it has contended as under: Being a newly incorporated company, to penetrate and to reach the mass we have resolved and appointed experienced personnel. Instead of getting them on Roll Salary Basis we have recruited them as a Freelancers as we grow we will recruit them as an employees of the company. Hence, the promoter appointed individuals as a freelancers for the company s fund- raising activities who are having 3-5 years of experience in working with non-profit organization. 4.2 The assessee has further m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the CIT(Exemption), the assessee is in appeal before the Tribunal. 9. The Ld. Counsel for the assessee submitted that the CIT(Exemption) had issued a final notice on 21.07.2023 for which the assessee furnished reply on 28.07.2023. However, thereafter the CIT(Exemption) has not called for any explanation from the side of the assessee to explain the doubts that have come to his mind before cancelling the registration. She submitted that since adequate opportunity was not granted by the CIT(Exemption) before coming to the conclusion, therefore, in the interest of justice, the assessee should be given one more opportunity to substantiate its case by filing the requisite details before the CIT(Exemption). 10. The Ld. DR on the other ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration u/s 12A of the Act. It is the submission of the Ld. Counsel for the assessee that since the CIT(Exemption) without affording adequate opportunity to the assessee to substantiate its case by filing the requisite details, suddenly came to the conclusion that the charitable nature and genuineness are doubtful, therefore, in the interest of justice, the assessee should be given an opportunity to file the requisite details before him to substantiate its case. Considering the totality of the facts of the case and in the interest of justice, we deem it proper to restore the issue to the file of the CIT(Exemption) with a direction to grant one final opportunity to the assessee to substantiate its case by filing the requisite details. The CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
