2022 (4) TMI 446

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....eared on behalf of the respondent ORDER Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the Revenue against the order dated 01.08.2021 of the National Faceless Appeal Centre [hereinafter referred to as 'CIT(A)'] passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). 2. No one has put in appearance on behalf of the assessee despite notice....

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....the scope and ambit of Explanation to section 251 in the case of order appealed against was 154/143(1) of the Income Tax Act,1961. 3. That on the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in directing the Assessing Officer to re-examine the effective date of registration u/s 12AA in the light of proviso to section 12A(2) without the scope and ambit of sectio....

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....143(1) of the Act, disallowed the aforesaid exemption claimed by the assessee in respect of voluntary donations received on the ground that the assessee trust till such date had not get certificate of registration as charitable institution u/s 12A of the Act from the concerned Income Tax Authorities. The assessee, thereafter, moved an application u/s 154 of the Act to the Assessing Officer stating....

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....vestigation as to who were the donors of the so-called voluntary contributions towards corpus. The AO is also directed to inquire into all the receipts of the appellant during the year under consideration and the expenditure out of such receipts or out of other Sources of income. On necessary investigation if the AO is satisfied about the genuineness of the affairs of the appellant, then ....