9911796707
TMI Blog2024 (11) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... he appointed date and file the requisite details without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to pass appropriate order as per law. Appeal filed by the assessee is allowed for statistical purposes. - SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER For the Assessee: Shri Nikhil S Pathak For the Department: Shri Amol Khairnar, CIT-DR ORDER PER R.K. PANDA, VP : This appeal filed by the assessee is directed against the order dated 11.03.2024 of the CIT Exemption, Pune rejecting the application for grant of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as the Act ) and also cancelling the provisional registration granted earlier. 2. Facts of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tted explanation to the show cause notice till date nor availed the opportunity of being heard. 3 Since, the assessee has not furnished any explanation to the discrepancies communicated to it, it is presumed that the assessee has nothing to say in the matter. 4. Considering the above facts discussed in the show notice and discrepancies noticed and also that the assessee has not complied with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 as well as the provisions of Rule 17A(2) of Income Tax Rules, 1962 in spite giving sufficient opportunities, the undersigned is unable to draw any satisfactory conclusion about the genuineness of activities of the assessee and compliance of requirements of any other law for the time bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted various evidences to prove that the activities were carried out in accordance with the objects of the trust and hence, there was no reason to reject the application for approval u/s 12AA of the Act. 5] The assessee requests for the addition of additional evidences in order to support its case regarding various charitable activities carried out by it and accordingly, submits that the activities carried out are genuine and the learned CIT (E) has erred in rejecting the application for approval under clause (iii) of section 12A(1)(ac). 6] The appellant craves leave to add, alter, amend or delete any of the above grounds of appeal. 4. The Ld. Counsel for the assessee submitted that sufficient opportunity was not granted to the assessee for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quisite details as called for by the CIT(Exemption). 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 and decide the issue as per fact and law. The assessee is also hereby directed to appear before the CIT(Exemption) on the appointed date and file the requisite details without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds raised by the assessee are accordingly allowed for statistical purposes. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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