2020 (3) TMI 1147

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....hd/2018 raised the following grounds of appeal: (1) That on facts, and in law, the learned CIT(Exemptions) Ahmedabad has grievously erred in not granting sufficient and reasonable opportunity to the appellant. (2) That on facts, and in law, the learned CIT(Exemptions) Ahmedabad has grievously erred in rejecting the application for registration u/s.12AA of the Act. (3) That on facts, and in law, the registration ought to have been granted u/s.12AA of the Act as prayed for. 3. Brief facts of the case are that the assessee, in the present case, had applied for registration of trust u/s.12AA of the Income Tax Act, 1961 (hereinafter referred to as "the Act") before the ld.CIT(E), Ahmedabad, however the said applicat....

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....material to conclude that the objects of the trust or the activities of the trust were "not genuine". It was also submitted that since the Trust has not commenced its activities, the Commissioner had no authority to ipso facto reject application for registration. 5. After hearing both the parties at length, we found that assessee could not appear before ld.CIT(E) when the case was called for and in the absence of the assessee, the Ld.CIT(E) while relying upon the decision of Hon'ble Supreme Court in the case of CIT vs. Dawoodi Bohara Jamat (Civil Appeal No.2492 of 2014) had decided the application for registration of Trust u/s.12AA of the Act filed by the assessee. 6. Be that as it may, after considering the rival submissions, we are ....

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....heard and to file any other documents before the Ld.CIT(E), Ahmedabad as called for and the Ld.CIT(E) is also directed to decide the application for registration filed by the assessee, keeping in view the principles laid down in the aforesaid judgements while passing a fresh order, if the assessee wants to submit any document, he is at liberty to submit before the ld.CIT(E). Accordingly, the appeal of the assessee is set aside to the file of ld.CIT(E) for statistical purposes. 7. In the result, appeal of the assessee in ITA No.679/Ahd/2018 is allowed for statistical purposes. ITA No.680/Ahd/2018 8. The assessee in ITA No.680/Ahd/2018 raised the following grounds of appeal: (1) That on facts, and in law, the entire order pa....