2021 (4) TMI 111

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....JPAL YADAV, VICE PRESIDENT This is assessee's appeal against order of the ld. CIT(Exemptions), Ahmedabad dated 21.8.2018 passed under section 12AA of the Income Tax Act, 1961. 2. Sole issue raised in the grounds of appeal of the assessee is that the ld. CIT(Exemptions) is erred in rejecting application of the assessee for grant of registration under section 12AA in the absence of submiss....

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....to the assessee. In the absence of the details, the ld. CIT(E) rejected the application of the assessee-trust for grant of registration under section 12AA of the Income Tax Act, 1961. Aggrieved by action of the ld. CIT(E), the assessee is now before the Tribunal. 4. Before us, the assessee has filed paper book containing pages running over 62 pages. This paper book contains, inter alia, copy of....

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....f the Department, but he did not do so. Therefore, it is because of insensitiveness on the part the assessee's accountant, the assessee could not comply with the requirement of the Department, resulting rejection of the application of the assessee-trust for its registration. It is prayed that the order of the ld. CIT(E) may be set aside and the assessee may be given one more opportunity to fur....

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.... etc. It has also filed an affidavit duly sworn in by Shri Manharsinh Prabhatsingh Zala, Trustee of the assessee-trust, deposing therein the reasons for non-submissions of requisite details called for by the department for proceedings under section 12AA of the Act. It seems to us that upto the date of hearing, the assessee did not file the details. The ld. CIT has given opportunity upto 19.7.2018.....