2023 (6) TMI 120

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ue : Shri J.P. Chandraker ORDER PER S.S. VISWANETHRA RAVI, JM : These two appeals by the assessee against the common order dated 05-03-2023 passed by the Commissioner of Income Tax (Exemption), Pune ['CIT(Exemption)'] for assessment year 2023-24. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fy the genuineness of the activities of the assessee, a notice was issued through ITBA portal on 13-01-2023 requesting the assessee to upload certain information/clarification i.e. date of commencement of activity, date of expiry of provisional registration, details of any other law applicable for achievement of objectives and the proof of compliance of said law, proof of identity of main trustees....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... The ld. DR, Shri J.P. Chandraker placed on record Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, clarification regarding provisions relating to charitable and religious trusts. On perusal of para No. 4 of the said Circular, it is noted that the due date for furnishing application for registration/approval by the provisionally registered / approved trusts was extended till 30-09-2022....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e interest of justice. Thus, the order of CIT(Exemption) is not justified in cancelling the provisional registration granted on 06-04-2022 u/s. 12AB of the Act. Therefore, in view of the facts and circumstances of the case along with the Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh examination. The as....