2020 (12) TMI 1224

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....This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals) [in short learned CIT(A)] dated 1.11.2017 rejecting the assessee's application for registration u/s. 12A of the Income Tax Act (in short 'Act'). 2. The grounds of appeal read as under :- 1) The Learned Assessing Officer is not justified in not affording another opportunity to the A....

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....1966. It was registered with the Office of the Assistant Charity Commissioner, Mumbai on 08.10.1988 vide registration No. F-12722(Mumbai). However due to nonsupply of details sought, the learned CIT(A) rejected this application by concluding as under :- Thus, for want of non submission of details with respect to property shown in the Balance sheet alongwith the supporting document, detail....

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....ration matter in non submission of Revised Audited Statements for the FY 2013-14 and subsequent year Audit Report and Audited Income & Expenditure Account and Balance Sheet, resulting in getting audits late for the subsequent years. 2. Non Attendance by L. W. Kale, the Chartered Accountant on 13.10.2017, a date, fixed for submission of property documents and account details of Samruddhi A....

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....ity to complete the Audit for the FY 2013-14 and 2014-15. 6. The Trust was forced to appoint new firm of Chartered Accountants for the Re-Audit of Accounts for the FY 2013-14 and conduct the Audit of remaining subsequent years. The audits were completed on 28.10. 2019. 7. Submission of Audit Reports and Income and Expenditure Accounts and Balance Sheets and ITR's are pre-requ....