2019 (4) TMI 409

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....adeep Kumar, CIT(DR)(ITAT), Bengaluru. ORDER PER N.V. VASUDEVAN, VICE PRESIDENT This appeal by the assessee is against the order dated 22.09.2017 of the CIT(Exemptions) ["CIT(E)], Bangalore dismissing the application for grant of registration u/s. 12A of the Income-tax Act, 1961 ["the Act"]. 2. The assessee is a charitable institution. It filed an application for grant of registration u/s. 12A....

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....see brought to our notice that the show cause notice dated 11.09.2017 issued by the CIT(E) was received by the assessee only on 12.12.2017. Our attention was drawn to the date of receipt seal of the assessee in which the receipt of show cause notice issued by the CIT(E) dated 11.09.2017 is recorded as 12.12.2017. In the given facts and circumstances, we are satisfied that the assessee did not have....