2018 (10) TMI 734

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....Singh, CIT DR ORDER PER N.K. SAINI, A.M: This is an appeal by the assessee against the order dated 26.10.2017 of the CIT(E), New Delhi. Following grounds have been raised in this appeal:- 1. The Ld. CIT(Exemption) has erred both in law and on facts in rejecting the application of the appellant trust u/s 12A of the I.T. Act, 1961 ignoring the materials and evidences submitted by the appellan....

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....st. 3. Facts of the case in brief are that the assessee filed an application on 26.4.2017 in Form No. 10A seeking registrations under section 12AA of the Income Tax Act, 1961 (hereinafter referred to as the "Act"). The learned CIT(E) dismissed the appeal by passing the ex parte order by stating that the case was fixed for hearing on 16.10.2017 but on the same date nobody appeared and that assesse....

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....he parties and perused the material available on the record. In the present case it is noticed that learned CIT(E) on the one hand admitted that the assessee filed the documents on 17.10.2014 and 24.10.2017 relating to the case on the other hand he stated that the asessee had not filed the requisite details to establish the genuineness of the activities. It is also an admitted fact that learned CI....