2022 (12) TMI 1086

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....ppellant : Shri VVS Narayana Medisetti, AR For the Respondent : Shri M.N.Murthy Naik, CIT(DR) ORDER PER SHRI DUVVURU RL REDDY, JUDICIAL MEMBER : These appeals are filed by the assessee against the orders of the Commissioner of Income Tax (Exemptions) [in short, [CIT(E)], Hyderabad in DIN & Order No.ITBA/EXM/F/EXM45/2022-23/1045881277(1) and ITBA/EXM/F/EXM45/2022-23/1045886169(1) dated ....

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....IT(E) has given final opportunity notice dt.03.09.2022, requesting the assessee to submit the information / documents as per the questionnaire given in detail through e-mail proceedings. However, the assessee has not filed any information or documentary evidence even for the final opportunity letter also. Hence, after careful consideration of the application for registration in Form No.10AB, the L....

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....ortunity of being heard may be given before the Ld.CIT(E) for which the Ld.DR has not raised any objection. 4. We have heard both the parties and perused the material placed on record. It is apparent from the records that the assessee has submitted most of the information asked for in the notice of hearing such as PAN, Society Registration Certificate, Bye Laws, Details of Members of the Societ....