2023 (9) TMI 1493

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.... Pratap Yadav, CIT-DR ORDER PER BENCH: All the above appeals filed by different assessees are against respective orders of the ld.Commissioner of Income (Exemption)[CIT] of even dated i.e. 26.9.2022, which were passed under section 12AB of the Income Tax Act, 1961 [hereinafter referred to as "the Act" for short]. 2. At the outset, we have gone through the grounds presented in all the appeals of the assessee, and noticed that the issue raised across these appeals is similar, and the grounds raised in each appeal are also identically worded. The ld.counsel for the assessee also stated that underlying the facts and circumstances leading to the filing of these appeals are common, and therefore, decision that may be taken in one appe....

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....hat only a part details about the activities of the Trust was furnished by the assessee, which were not sufficient enough to know the activities of the assessee-trust, for the determination of the assessee-trust's eligibility for registration under section 12AB of the Act. Finding insufficient details to support the claim of the assessee, the ld.Commissioner rejected the application of the assessee-trust. The relevant finding of the ld.CIT can be noticed from his order at para 4 to 9 of his impugned, which read as under: Aggrieved by the above order of the ld.Commissioner, the assessee is before the Tribunal. 5. Before us, the ld.counsel for the assessee contended that the observation of the commissioner that the assessee has not furn....

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....he order of the ld.CIT, but unable to contest factually the submissions of the assessee of furnishing of the details required by the ld.CIT during the proceedings. 6. We have heard both the parties and gone through order of the ld.CIT and also perused copies of various details and information submitted by the assessee during 12AB proceedings. We find that the primary rationale behind the ld.Commissioner's rejection of the application of the assessee for registration of the Trust was that the assessee had only partly given the details as called for by the Commmissioner during the proceedings. As we go through the details submitted by the assessee, it is evident that the ld.Commissioner made his decision without a proper scrutiny of these ....

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....to dispose of the application for registration u/s. 12AB of the I.T. Act, 1961 on the basis of material available on records. The details filed by the applicant are peripheral and the response is cryptic in nature. Perusal of form 10AB and subsequent submissions reveal that the following crucial information/documents has not been supplied: ENT i) Certified copy of Undertakings of Section 2(15), 11(5), 12AB, 13(1)(c) & 13(3). ii) Income & Expenditure Account for F. Y. 2021-22. iii) iv) v) vi) vii) Audited Provisional Account for F. Y. 2021-22. Undertaking regarding adherence towards all the requirements of law as are material for the purpose of its objects as enumerated in the trust deed.....