https://www.taxtmi.com/css/info/rss_sitemap/rss_feed.css?v=1746094055 https://www.taxtmi.com Business/Tax/Law/GST/India/Taxation/Policies/Legal/Corporate Tax/Personal Tax/Vat Law/Legal Information/Tax Information/Legal Services/Tax Services Tax Management India. Com / MS Knowledge Processing Pvt. Ltd. All rights reserved. One stop solution for Direct Taxes and Indirect Taxes https://www.taxtmi.com/caselaws?id=760321 https://www.taxtmi.com/caselaws?id=760321 Rejection of application for registration u/s 12A(1)(ac)(iii) - assessee appellant has not complied with notices served mainly through ITBA portal - HELD THAT:- In the case of Amrut Antimdham Charitable Trust [ 2024 (7) TMI 444 - ITAT AHMEDABAD ] had observed that where assessee-trust failed to file documentary evidences to enable Commissioner to be satisfied about genuineness of activities of assessee and to verify if its activities were in consonance with its objects, Commissioner was justified in rejecting application for registration u/s 12AB as not maintainable in law. As per the amended mandate, under the provisions of Section 12A(1)(ac)(iii) of the Act where the trust or institution has been provisionally registered u/s 12AB of the Act, has to make an application for registration u/s 12AB within six months of commencement of activities. In the absence of required submission from the applicant it is not possible for the CIT(E) to ascertain that the activities carried out by the applicant are in accordance with its objects and genuineness in consonance with the stated objects as per MoA. In the present case, the CIT(E) clearly recorded that the assessee failed to furnish any detail pursuant to the notices dated 13.11.2023; 22.12.2023 and 09.01.2024. In the absence of any details, CIT(E) was unable to satisfy himself with the genuineness of the activities carried out by the assessee. In the absence of any details before the CIT(E), the grounds raised by the assessee are found to be devoid of merits and the case law relied by the assessee are not applicable in the facts of the present case. PCIT while considering applications for grant of registration u/s 12AA, is not bound to examine not only objects of institutions or society trust, to ascertain genuineness, he is also free to call for books of accounts or other such documents for recording satisfaction where society, trust or institution genuinely seeks to achieve object which it professes. AR contention that appellant has been carrying out such charitable activities which has been discernible with the expenditure incurred and source of funds thereof. In our view, the appellant is required to produce the desired details as show caused by the Ld. CIT(E) to arrive at the necessary satisfaction on charitable objectives viz-a-viz genuineness of activities as per the MoA. We set aside the impugned order of CIT(E) and direct him CIT(E) to pass a de novo order in accordance with law after providing reasonable opportunity to the assessee and after giving due consideration to the submissions made by the assessee. We specifically direct CIT(E) to give findings on charitable objects of the assessee trust and on genuineness of the charitable activities of the assessee. Appeal filed by the assessee s is allowed for statistical purposes. Case-Laws Income Tax Mon, 09 Sep 2024 00:00:00 +0530