2023 (2) TMI 170

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....ran, Accountant Member And Shri Sandeep Singh Karhail, Judicial Member For the Assessee : Shri Prakash Marathe For the Revenue : Smt. Riddhi Mishra ORDER PER SANDEEP SINGH KARHAIL, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 29/09/2022 passed under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961 ("the Act") by the lear....

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....noring the fact that the registration under section 12AB has been granted hence the aforesaid Original Order passed may please be restored." 4. The brief facts of the case are: The assessee trust is registered under Bombay Public Trust Act, 1950 vide Registration No. E-4075, Thane, dated 09/03/2006. The assessee is registered under section 12A(1)(ac)(i) of the Act. The assessee applied in Form ....

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....2 to make necessary compliance and furnish the information sought. However, in absence of any submission of the assessee, the learned CIT proceeded to pass the impugned order rejecting the application made by the assessee in Form 10AB. 6. Having heard the submissions of both sides and perused the material available on record, we are of the considered view that in the interest of natural justice....