2021 (4) TMI 198

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....Makwana , Sr. DR ORDER Per Madhumita Roy , JM Both the appeals filed by the assessee arise out of the orders passed by the Ld. CIT(E) Ahmedabad dated 28.08.2019 & 29.08.2019, in the proceedings under Section 12AA & 80G(5) of the Income Tax Act, 1961(hereinafter referred as to 'the Act') respectively. ITA No. 1610/Ahd/2019 (A.Y. N.A.):- 2. The matter relates to the order pass....

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....filed by the assessee the CIT (Exemption) could not verify the genuineness of the activities of the appellant trust and the application filed in Form No. 10A for the approval under Section 12AA of the Act has been rejected. Hence, the instant appeal before us. 4. At the time of hearing of the instant appeal the Ld. Counsel appearing for the assessee submitted before us that the documents as dir....

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....d the respective parties, we have also perused the relevant materials available on record. It appears that though all the documents as directed to be submitted by the appellant were not submitted before the Revenue but the Ld. CIT(E) has not even taken into consideration the documents already submitted before him while considering the matter for registration of the appellant trust under Section....

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....oses. ITA No. 1611/Ahd/2019(A.Y. N.A.):- 7. The order rejecting the application for approval under Section 80G(5)(vi) of the Income Tax Act, 1961 (hereinafter referred as to 'the Act') for Assessment Year N.A. issued under the signature of the CIT(Exemption) has been challenged before us. It appears that the order is consequential to the outcome of the application made under Secti....