2023 (6) TMI 1165

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....dent by: Shri Sudhendu Das, CIT D.R. 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....

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....oceedings before CIT(Exemption), he dismissed the application of the 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 verificat....

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....discussed above, the applicant has failed to file documentary evidences to enable me to satisfy 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 ....

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....de to the file of the Ld. CIT(Exemption) for denovo consideration of the application for registration of the Trust under Section 12AB of the Act, in the interest of justice. 6. Accordingly, in view of the facts as noted above, in the interest of justice, the case is being set-aside to the file of Ld. CIT(Exemption) for denovo consideration of the application of the assessee Trust for registrati....