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ITAT upheld denial of registration under s.12A(1)(ac)(iii) and s.80G(5)(iii) where applicant society failed to furnish requisite documents despite three opportunities provided by CIT(Exemption). The tribunal rejected appellant's contention regarding lack of adequate opportunity, noting that condoning such failure would set an undesirable precedent allowing applicants to bypass CIT(Exemption)'s scrutiny and seek restoration through tribunal proceedings. Finding no procedural infirmity in CIT(Exemption)'s order, ITAT confirmed rejection of registration application under s.12AB, emphasizing that appellant had sufficient chances to present documentation but failed to utilize them without justifiable cause.
ITAT upheld denial of registration under s.12A(1)(ac)(iii) and s.80G(5)(iii) where applicant society failed to furnish requisite documents despite three opportunities provided by CIT(Exemption). The tribunal rejected appellant's contention regarding lack of adequate opportunity, noting that condoning such failure would set an undesirable precedent allowing applicants to bypass CIT(Exemption)'s scrutiny and seek restoration through tribunal proceedings. Finding no procedural infirmity in CIT(Exemption)'s order, ITAT confirmed rejection of registration application under s.12AB, emphasizing that appellant had sufficient chances to present documentation but failed to utilize them without justifiable cause.
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