9911796707
TMI Blog2023 (2) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... further information from the assessee - Thus we set aside the finding of the Ld. CIT and restore the matter back to him for deciding afresh after providing adequate opportunity of being heard to the assessee. The grounds raised in the appeal are accordingly allowed for statistical purposes. Rejection of registration of the assessee u/s 80G - CIT rejected the application for non-filing specific details of actual activities carried out and non-filing of Registration certificate u/s 12AA or 10(23C) - Assessee has filed general information regarding the genuineness of the activity in respect of the notice issued by the CIT on Income-tax Portal. CIT was not satisfied with the said information and according to him the assessee should have filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30/09/202 [DIN:ITBA/EXM/F/EXM45/2022-23/1046535722(1)] is Bad in law as (a) it seems that the Judicial Mind has not been applied, (b) the Proper Reasonable Opportunity of being Heard has not been given (c) Rejected only for the want of Note on the Activities of the Trust or Rebutting the same for its compliance and therefore the aforesaid Original Order passed may please be restored. 3. The grounds raised by the assessee in appeal bearing ITA No. 3093/Mum/2022 challenging rejection u/s 80G of the Act are reproduced as under: 1. Order passed by the Learned Commissioner of Income-Tax, Exemption, Pune U/s 12AB rws 80G(5)(iii) dated 31/10/2022 (DIN:/TBA/EXM/F/EXM45/2022-23/1046535844(1)] is Bad in law as (a) it seems that the Judicial Mi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credible evidence etc. vide notice issued through ITBA portal on 25/08/2022. The assessee was requested to submit his compliance by 09/09/2022. The assessee was specifically informed that in the event of failure to comply by the due date, the matter will be decided based on material available on record. The notice was duly served on the assessee through e-portal / email. 3. It is seen that the note on activities submitted by the assessee is general viz. conducting workshop for wellness student, couples, training workshop seminar kids, students, parents, help students/adults come out of depression and stress helps them use of social media to spread awareness etc. without giving any specific details of what actual activities were carried out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. Accordingly, we set aside the finding of the Ld. CIT and restore the matter back to him for deciding afresh after providing adequate opportunity of being heard to the assessee. The grounds raised in the appeal are accordingly allowed for statistical purposes. 7. As regard to appeal against rejection of registration of the assessee u/s 80G of the Act is concerned, the Ld. CIT rejected the application for the reasons, firstly, for non-filing specific details of actual activities carried out and secondly, non-filing of Registration certificate u/s 12AA or 10(23C) of the Act. On perusal of the written submission filed by the assessee, we find that the assessee has filed general information regarding the genuineness of the activity in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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