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TMI Blog2022 (7) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the order ex-parte and the assessee/applicant did not have opportunity to present his case in detail. We note is that only two notices of hearing were issued to the assessee/applicant out of which only one remained un-compiled with. In the interest of justice, we are therefore, hereby setting aside the matter to the file of CIT (Exemptions) for fresh consideration - Appeal of the assessee/applicant is being allowed for statistical purposes. - Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member ORDER PER BENCH:- This assessee s appeal for A.Y. 2018-19, arises from order of the CIT (Exemption), Ahmedabad dated 23-09-2019, in proceedings under section 12AA(1)(b)(ii) of the Income Tax Act, 1961; in short the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opy of registration with Registrar of Companies or Registrar of Firms and Societies or Registrar of Public Trusts, as the case may be, self certified copy of Memorandum of Association and Rules Regulations/Articles of Association/Trust Deed/Constitution/Public Trust Register (PTR), Bank Statement, Receipt and Payment Account, Income Expenditure Account Audited Account for the F.Y. 2018-19 and Provisional Account for 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied of the aforesaid, the request made in the application may be declined. 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. 7. Looking to the above facts, I am unable to arrive at the satisfaction of the genuineness of the activities. Hence, the application filed in Form No. 10A for the approval u/s. 12AA of the IT. Act, 1961, is rejected. 4. The assessee/applicant is in appeal before us against the aforesaid order passed by CIT (Exemptions) dismissing the application of the assessee/applicant, without giving an opportunity of being heard. The counsel for the assessee submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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