2017 (10) TMI 309

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....Dharam Singh (Ld. D.R) ORDER PER N.K.CHOUDHRY: The instant appeal has been filed by the assessee, by feeling aggrieved against the order dated 23th Sep., 2016 passed by the Ld. CIT (Exemption), u/s 12AA of the I. T. Act. 2. The assessee has raised the following grounds of appeal. "1. That order passed u/s 12AA of the Income-tax Act, 1961 is against law and facts on the file in....

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....flects from the documents, therefore, the Ld. AR of the assessee by filling an application, reminded, the Ld. CIT(E) for decision on application u/s 12A dated 16.03.2016, it was also reminded that till date the assessee did not receive any communication/notice in this regard, therefore, it was prayed to do the needful. As it reflects from the order under challenge that the opportunities of bein....

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....cial clause the onus lies entirely on the application to pursue its case. Given the non-delivery of opportunity letters at the address provided by the applicant in its application for grant of registration in Form No.10A it becomes evident that the application society does not exit physically at the address provided. In the absence of submissions regarding the activities and response to the presum....

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.... 2016 nothing was done by the Ld. CIT(E) and by letter dated 10.08.2016 it was reminded by the Ld. AR to the CIT(E) for doing the needful and it reflects from the proceedings that thereafter only the Ld. CIT(E) acted, however, although the Ld. CIT(E) tried to communicate about the proceedings by sending the notices to the assessee but could not get success because the letters could not be delivere....