2021 (9) TMI 1096

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....ferred to as 'the Act'). The assessee has raised the following grounds of appeal:- "(1) The learned Pr. CIT(Exemptions),Ahmedabad's order is contradictory to law and facts of the case and hence, liable to be quashed. (2) The learned Pr. CIT (Exemptions), Ahmedabad has erred in denying for registration u/s 12AA of the Act without considering on merits the documentary evidences/explanations furnished before him to satisfy himself about the objects and genuineness of the charitable and public activities carried out towards the objects of the t4ust by the appellant trust and hence, the Pr. CIT's action in refusing for registration is arbitrary, without jurisdiction, bad in law and not justified." 2. Brief facts of the case ....

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....ee does not have intention to start charitable activities. The Ld. PCIT(E) rejected the application by taking the view that assessee has failed to filed documentary evidence to satisfy about the genuineness of activities in consonance with its object in its order dated 28.09.2017. Thus, aggrieved by the order of Ld. PCIT(E) assessee has filed present appeal before us. 4. We have heard the submission of Ld. Authorized Representative (AR) for the assessee and Ld. Commissioner of Income Tax -Departmental Representative (CIT-DR) for Revenue. The Ld. AR of the assessee submits that while filing application under section 12AA on 20.03.2017 the assessee furnish complete details as required under Form 10A r.w.s. Rule 11AA of Income tax Rules- 19....

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....com 391 (Ahmedabad-Trib.), wherein the Tribunal has held the order of CIT (E) denying application under section 12AA on ground that assessee failed to file documentary evidences so as to satisfy him about genuineness of its creation and its activities to be set aside if documents filed by assessee in this regard were not verified by him. 6. On the other hand, Ld. CIT-DR for the Revenue supported the order of Ld. PCIT(E). Ld. CIT-DR submits that Ld. PCIT(E) held in para-4 to 6 that impugned order clearly held that assessee failed to furnish requisite details, the Ld. PCIT(E) passed the impugned order on the basis of material available on record. The assessee has not carried out any charitable activity nor establish for the purpose to unde....