2023 (6) TMI 1165

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. CIT(Exemption), Ahmedabad in Application No. CIT(E)- Ahmedabad/2022-23/12AA/10237 vide order dated 26.09.2022 passed for Assessment Year 2022-23. 2. The assessee has taken the following grounds of appeals:- "1. The Commissioner of Income Tax (Exemption) Ahmedabad ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... assessee by holding that the assessee has furnished incomplete details, despite several opportunities. While dismissing the application of the assessee, the CIT(Exemption) made the following observations: "6. In spite of specific requisitions, the applicant has not submitted the requisite details. Therefore, no verification of the objects as per the trust deed with the activities carried out if....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....atisfy about the genuineness of its activities and to verify these activities are in consonance with its objects. 9. Looking to the above facts, I am unable to arrive at the satisfaction of the genuineness of the activities. Hence, the application filed in Form No. 10AB for the registration u/s. 12AB of the I.T. Act, 1961, is rejected." 4. The assessee is in appeal before us against the aforesa....