2023 (6) TMI 128

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....D. PADMAHSHALI, AM; Against the order of refusal to grant registration passed u/s 12AB of the Income-tax Act, 1961 [for short 'the Act'] by the Commissioner of Income Tax (Exemption), Pune [for short 'CIT(E)'] dt. 30/09/2022, the appellant assessee filed this present appeal. 2. In the absence of able assistance of appellant, we have proceeded u/s rule 24 of the ITAT-Rules, 1963 ex-parte and hear....

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....the application iterating the absence tangible material to vouch engagement of activities as to whether they are in line with the object of the trust / institution. 4. The present challenge of the appellant foundation is considered and after vouching the facts of the case, it transpired that, the preliminary submission of the appellant did not productively prove its eligibility and claim for gran....