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TMI Blog2025 (1) TMI 1406X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments/details hereinabove it had failed to avail, therefore, we find no substance in the Ld.AR's claim that the order of rejection of the assessee's application u/s. 12AB of the Act had been passed without affording of an adequate opportunity to the assessee society, and, thus, reject the same. Decided against assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... ly, opportunity letters were issued to the assessee and various documents/details were called for; to process the said application and to verify the objects and activities of the assessee. The details of opportunity letters and response received thereof are as under:- S. No. In respect of registration u/s. 12A(1)(ac)(iii) & 80G(5)(iii) Date of opportunity letters issued Hearing fixed on Remarks 1. 08.08.2024 17.09.2024 No reply received 2. 23.09.2024 30.09.2024 No reply received 3. 03.10.2024 15.10.2024 No reply received Despite affording sufficient opportunities of being heard and adequate time, the assessee has not submitted required documents. Therefore, the application of the assessee cannot be processed due to non-compliance of opportunity notices by the assessee. In view of the above, due to non-compliance of opportunity notices, the application of the assessee in Form 10AB for registration u/s. 12AB & 80G(5) of the Income Tax Act is hereby rejected." 5. The assessee society being aggrieved with the order passed by the CIT(Exemption), Bhopal dated 28.10.2024, declining its application for registration u/s. 12A(1)(ac)(iii) of the Act has carried the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner or Commissioner, on receipt of an application made under clause (ac) of sub-section (1) of section 12A, shall,-- (a) where the application is made under sub-clause (i) of the said clause, pass an order in writing registering the trust or institution for a period of five years; (b) where the application is made under sub-clause (ii) or subclause (iii) or sub-clause (iv) or sub-clause (v) of the said clause,-- (i) call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about-- (A) the genuineness of activities of the trust or institution; and (B) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects; (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities under item (A) and compliance of the requirements under item (B), of subclause (i),-- (A) pass an order in writing registering the trust or institution for a period of five years; or [(B) if he is not so satisfied, pass an order in writing- (I) in a case ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been afforded more than sufficient opportunities by the CIT(Exemption), Bhopal for furnishing the requisite details/documents which were specifically called for by him for processing its application for registration u/s. 12A(1)(ac)(iii) of the Act, had neither filed the said details/documents nor moved any application seeking additional time for doing the needful. The aforesaid factual position can safely be gathered from the observation of the CIT(Exemption), Bhopal, which for the sake of clarity is culled out as under: S. No. In respect of registration u/s. 12A(1)(ac)(iii) & 80G(5)(iii) Date of opportunity letters issued Hearing fixed on Remarks 1. 08.08.2024 17.09.2024 No reply received 2. 23.09.2024 30.09.2024 No reply received 3. 03.10.2024 15.10.2024 No reply received 12. We have thoughtfully considered the facts involved in the present case, based on which, the CIT(Exemption), Bhopal was constrained to reject the application filed by the assessee society for registration u/s. 12A(1)(ac)(iii) of the Act and find no infirmity in the same. As the assessee society for no justifiable reasons had failed to provide the requisite details/documents that were specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(Exemption), Bhopal, uphold his order. Thus, the Grounds of appeal Nos.2 & 3 raised by the assessee society are dismissed in terms of our aforesaid observations. 13. As the CIT(Exemption), Bhopal had afforded three opportunities to the assessee society to furnish the documents/details i.e. (i) letter dated 08.08.2024 (fixing hearing of the matter for 17.09.2024; (ii) letter dated 23.09.2024 (fixing hearing of the matter for 30.09.2024; and (iii) letter dated 03.10.2024 (fixing hearing of the matter for 15.10.2024), which as observed by us hereinabove it had failed to avail, therefore, we find no substance in the Ld.AR's claim that the order of rejection of the assessee's application u/s. 12AB of the Act had been passed without affording of an adequate opportunity to the assessee society, and, thus, reject the same. Thus, the Ground of appeal No.1 raised by the assessee society is dismissed in terms of our aforesaid observations. 14. Ground of appeal No.4 being general in nature is dismissed as not pressed. 15. In the result, appeal filed by the assessee society in ITA No.540/RPR/2024 is dismissed in terms of our aforesaid observations. ITA No.541/RPR/2024 16. We shall now ..... X X X X Extracts X X X X X X X X Extracts X X X X
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