https://www.taxtmi.com/caselaws?id=432783 The Tribunal upheld the dismissal of the appeal against the denial of registration under section 80G(5) of the Income Tax Act, 1961. The Trust failed to adequately respond to requests for details, had objects restricted to a specific community, and did not submit the required registration certificate u/s. 12AA. Despite multiple opportunities, the assessee did not appear or provide authorization, leading to the dismissal of the appeal due to non-compliance with procedural requirements. Compliance with procedural and evidentiary requirements is crucial for seeking registration under section 80G(5), emphasizing the need for genuine information and active participation in the appeal process. en-us Wed, 11 Jan 2023 00:00:00 +0530 Fri, 13 Jan 2023 07:30:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432783 The Tribunal upheld the dismissal of the appeal against the denial of registration under section 80G(5) of the Income Tax Act, 1961. The Trust failed to adequately respond to requests for details, had objects restricted to a specific community, and did not submit the required registration certificate u/s. 12AA. Despite multiple opportunities, the assessee did not appear or provide authorization, leading to the dismissal of the appeal due to non-compliance with procedural requirements. Compliance with procedural and evidentiary requirements is crucial for seeking registration under section 80G(5), emphasizing the need for genuine information and active participation in the appeal process. Case-Laws Income Tax Wed, 11 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432783