2022 (4) TMI 446

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....RDER 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, therefore, we proceed to decide the appea....

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.... 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 section 251. 4. That on the facts and circumstances of the case a....

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....ee 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 therein that as per the proviso to section 12A(2) of the Act, the assessee....

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....ds 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 he will re-examine the question, more particularly in the light of proviso to section 12A(....