TaxTMI 
TaxTMI 
2021 (10) TMI 916
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....ations on 20.11.2015 in Form No.10A seeking registration u/s 12AA of the Act. The application so filed was rejected vide order dated 20.05.2016 on the ground that the details furnished along with application and on 09.03.2016 were not sufficient for granting registration u/s 12AA of the Act. It was observed that the applicant failed to furnished the requisite details, as per Ld. CIT(Exemption), the applicant failed to produce the original certificate of Registration/MOA/Rules & Regulations/Trust Deed. However, the Ld. CIT(Exemption) gave liberty to apply afresh after complying with and completing the requisite details. Subsequently, the applicant trust, yet again made application dated 21.07.2016 in prescribed format seeking registration u/....
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....as placed reliance on the decision of the Hon'ble Rajasthan High Court in the case of CIT vs Garment Exporters Association of Rajasthan (2016) 386 ITR 20 (Raj.). 5. On the contrary, the Ld. CIT-DR opposed the submission and submitted that it was incumbent upon the assessee to file the requisite details as sought by the Ld. CIT(Exemption) for his satisfaction as per the provisions of law. The Ld. CIT(Exemption) was justified in rejecting the application. He further contended that the Ld. CIT(Exemption) has rightly granted exemption w.e.f Assessment Year 2017-18 as the assessee has furnished details along with fresh application. 6. We have heard the rival submissions, perused the material available on records and gone through the orders of ....
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....ed for the A.Y. 2015-16. 2.1. The applicant was asked to file the above details/documents in this office by 12.05.2016 clearly stating that in case of non compliance, it will be presumed that it has nothing to state in its favour and matter will be decided on the basis of details available on record. On the stipulated date, nobody appeared and the requisite complete details have not been filed by the applicant till date. The details furnished by the applicant along with application and on 09/.03/2016 are not sufficient for granting registration u/s 12AA of the Act. have not been filed by the 3. Further, the applicant has failed to produce original Certificate of Registration/MOA/Rules & Regulations of the society for verification. As ....