2024 (6) TMI 864

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....e Tax Act, 1961 (hereinafter referred to as 'the Act'). Since common issue is involved in both the appeals, the same are disposed of by this common order for the sake of convenience. 2. The Grounds of Appeal raised by the Assessee in ITA No. 703/Ahd/2023 reads as follows: 1. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has erred in rejecting application for registration u/s 12AB of the Act. 2. On the facts and in circumstances of the case as well as law on the subject, the learned Commissioner of Income Tax (Exemption) has not provided reasonable opportunity of being heard as provided under Second Proviso to Section 12AB(1)(b)(ii)(B) of the Act. 3. On ....

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....ied for registration u/s. 12AB and 80G of I.T. Act in Form 10A and 10AB on behalf of above trust. 2. As I had never opened e-portal, I was not aware about any notice given by offer of CIT(Exemption) with reference to registration application 's 12AA of IT Act as well as application for approval u/s 80G of I.T. Act 3. I further declare that had not received any notice by e-mail or message. 4. As I had no idea about notice, I could not comply or respond the notice uploaded by CIT(E) 11/07/2023 and 04/08/2023 with regard to application for registration u/s. 12AB of I.T. Act. 5. As I had no idea about notice, I could not comply or respond the notice uploaded by CIT(E) 12/07/2023, 31/07/2023 and 09/08/2023 with regard to application ....

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....12:32:42 AM 10/08/23 12:32:46 AM 6. Thus the Ld. CIT-DR submitted that the assessee is not correct in stating that notices were not issued to the assessee Trust. Thus the assessee Trust has filed a false Notarized Affidavit before this Tribunal and requested to take appropriate action under the provisions of law. 6.1. Ld. Counsel for the assessee submitted unconditional apologies of the statement of non-service of notice through email id of the Trust and the Trustee without properly verifying from the official email id filed the Affidavit and pleaded to withdraw the Notarized Affidavit. Ld. Counsel further humbly pleaded to grant one more opportunity for Registration of the Trust u/s. 12AB and u/s. 80G(5) of the Act. 7. We have given ou....