2023 (12) TMI 59

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.... holding that in the absence of registration of assessee under the Rajasthan Public Trust Act, 1959 the assessee is not eligible for registration u/s. 12AB. The assessee is registered under the Rajasthan Societies Registration Act, 1958. On the basis of facts and circumstances of the case and in law the registration u/s. 12AB of the Act, ought to be allowed since the appellant is a charitable institution. 2. That on law and facts the Ld. CIT (Exemption) grossly erred inholding that activities of the assessee are not genuine. The activities of assessee are to run the educational activities and duly approved and affiliated with the Education Department Rajasthan and CBSEAs such the Ld. CIT (Exemption) grossly erred in holding that ac....

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....f the Income through online on 16-11-2022. Thereafter a letter /Notice No. ITBA/EXM/F/EXM43/2022-23/1051278624(1) dated 25-03-2023 was issued at the e-mail/address provided in the application requiring the applicant to submit certain documents/ explanation by 10-04-2023. In response to the same, the applicant furnished its reply which was duly examined and few discrepancies were found. Thereafter a show cause letter was issued vide letter / notice No. ITBA/EXM/F/EXM43/2022- 23/1052812257(1) dated 13-05-2023 requesting the applicant to submit the response by 18-05-2023, however, the applicant did not furnish the reply. The ld. CIT(E), being a limitation matter case, decided the case of the applicant on the basis of material placed on record ....