9911796707
TMI Blog2024 (1) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... 63/RJT/2019 for the Assessment Year 2018-19. [2] The appellant - Revenue has proposed the following substantial questions of law for the consideration of this Court: "(i) Whether in the law and on facts, the Hon'ble Tribunal was right in setting aside the order under Section 12AA of the Income Tax, 1961 to the file of the CIT (Exemption) on the ground that only two notices of hearings were issued and out to which only one remained un-complied with, especially when the applicant - assessee could not advance any cogent reason for non compliance of notices issued? (ii) Whether in the law and on facts, the Hon'ble Tribunal was right in setting aside the order under Section 12AA of the Income Tax Act, 1961 to the file of the CIT (Exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period 01.04.2019 to till date, ID proof of the trustees and Copy of PAN card of the trust, Undertaking u/s. 2(15), 11(5), 13(1)(c) & 13(3) of the I.T. Act, 1961, Details regarding donations received & paid and No Objection Certificate from the owner of the premises from which it operating along with proof of his ownership. In spite of specific requisitions, the applicant has not submitted the requisite details. Therefore, no verification of the objects as per the trust deed with the activities carried out if any could be made. Thus, the genuineness of the activities does not get established. This clearly indicates that the applicant does not have intention even to start charitable/religious activities. Section 12AA makes, it very clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the application filed in Form No. 10A for the approval u/s. 12AA of the IT. Act, 1961, is rejected." [6] Being aggrieved, the respondent - assessee preferred appeal before the Tribunal as the CIT (Exemptions) without giving any opportunity of being heard rejected the application for registration. The respondent - Trust submitted before the Tribunal that the Trust is carrying out activities within the scope permitted under the Act and if an opportunity of being heard would have been given, the respondent - Trust would file all the necessary documents as may be required for registration of Trust. It was also contended before the Tribunal that an ex parte order passed by the CIT (Exemptions) without giving an opportunity of being heard to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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