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TMI Blog2025 (1) TMI 910X X X X Extracts X X X X X X X X Extracts X X X X ..... by the assessee regarding satisfaction of these conditions. CIT(E) also did not take any pain to verify the income tax returns for A.Ys. 2021-22, 2022-23 2023-24, already brought on record earlier by the assessee, to find out whether the assessee had claimed any deduction u/s. 10(23) or Section 11 or Section 12 of the Act in these years. Thus, we deem it proper to set aside the matter to the file of the Ld. CIT(E) with a direction to allow another opportunity of being heard to the assessee to explain the fulfillment of conditions as stipulated u/s. 12A(1)(ac)(vi)-Item B of the Act. The assessee is also directed to make compliance before the Ld. CIT(E) and to submit the documents and details as required by him. Appeals filed by the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggrieved with the orders of the Ld. CIT(E), the assessee has filed these appeals. The grounds taken in these two appeals are as under: Grounds in ITA No.1704/Ahd/2024 1. On the basis of facts and circumstances of the case and in law, the Commissioner of Income Tax (Exemptions) (hereinafter referred to as 'CIT(Exemptions)') has erred in rejecting the application for registration filed under section 12A(1)(ac)(vi-B) of the Income-tax Act, 1961. 2. The CIT(Exemptions) has erred in law and on facts by rejecting the application for registration without considering the facts of the case and the documents available on record. 3. The CIT(Exemptions) has erred in law and on facts by considering one off donations made by the Appellant in FY 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt craves leave to add, alter and/or withdraw any ground or grounds of appeal either before or at the time of passing of order in the matter. ITA No. 1704/Ahd/2024 6. Shri Tushar Hemani, Ld. Sr. Advocate appearing for the assessee submitted that the Ld. CIT(E) had rejected the application for registration u/s. 12A of the Act for the reason that certain corroborative evidences as called for were not submitted by the assessee. He explained that the assessee had already filed a letter dated 15.05.2024 enclosing therewith the income tax returns for the A.Ys. 2021-22, 2022-23 2023-24 which satisfied the queries raised by the Ld. CIT(E). He further submitted that all the necessary details and documents essential for according the approval u/s. 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t year from which the said registration is sought; (B) commenced and no income or part thereof of the said trust or institution has been excluded from the total income on account of applicability of sub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-clause (via) of clause (23C) of section 10, or section 11 or section 12, for any previous year ending on or before the date of such application, at any time after the commencement of such activities,] and such trust or institution is registered under section 12AB: 9. The Ld. CIT(E) found that the assessee had already commenced its activities prior to filing of the present application and, therefore, it was required to satisfy the condition as stipulated in sub-clause (B) above that no i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese conditions. The Ld. CIT(E) also did not take any pain to verify the income tax returns for A.Ys. 2021-22, 2022-23 2023-24, already brought on record earlier by the assessee, to find out whether the assessee had claimed any deduction u/s. 10(23) or Section 11 or Section 12 of the Act in these years. 11. In view of the above facts, we deem it proper to set aside the matter to the file of the Ld. CIT(E) with a direction to allow another opportunity of being heard to the assessee to explain the fulfillment of conditions as stipulated u/s. 12A(1)(ac)(vi)-Item B of the Act. The assessee is also directed to make compliance before the Ld. CIT(E) and to submit the documents and details as required by him. 12. In the result, the appeal of the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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