9911796707
TMI Blog2025 (4) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... following grounds of appeal: "1. The learned CIT (Exemption) Pune has erred in rejecting the application of the Appellant Trust, despite the fact that all the documents asked for were duly submitted during the course of faceless proceedings before the CIT (Exemption). 2. The appellant craves leave to add, alter, amend, and modify the aforesaid grounds of appeal at or any time before the hearing as may be advised from time to time." 2. During the course of hearing, the Ld. AR submitted that the Appellant is a Charitable Trust working for specially abled children. It undertakes workshops for the rehabilitation of specially abled children and also works for giving them meaningful employment. The Trust is 19 years old Trust which got regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of the said certificates are enclosed herewith. The said certificates were asked during the faceless proceedings, however inadvertently the appellant submitted the copy of its regular registration certificate. Thus although the appellant trust was having the necessary certificates unfortunately its application was rejected due to the non submission of the aforesaid certificates. Since the appellant trust is a 19 year old trust working for specially able children, the appellant hereby request to give a fresh opportunity to the Appellant for submitting the necessary documents. 5. It was submitted that the learned CIT (Exemptions) has further stated that "it is seen that the trust has claimed deduction u/s 11, Therefore, said provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the material available on record. As submitted by the ld AR, the assessee couldn't submit the certificate so sought by the ld CIT(E) and had submitted other certificates inadvertently. However, given that these certificates have been issued earlier by the Revenue and are part of the records and a copy thereof has since been placed on record, we deem it appropriate that the matter is set aside to the file of the ld CIT(E) to examine the same. Further, the ld AR has pointed out the amendment which has been brought in by the Finance Act 2024 which apparently has not been taken into consideration by the ld CIT(E) while examining the application so filed by the assessee. The matter is accordingly set-aside to the file of ld CIT(E) to examin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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