TaxTMI 
TaxTMI 
2024 (7) TMI 444
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....he case is that the assessee is a Trust. Date of registration and objects of the Trust are not known since no documents are available before us. The assessee filed its application for registration u/s. 12AB of the Act on 18.11.2022 in Form 10AB under Rule 17A of the I.T. Rules. 3. The Ld. CIT(E) issued notice dated 17.02.2023 through ITBA portal asking the assessee Trust to furnish detailed note on the activities actually carried out by the assessee as well as details and documents as prescribed under Rule 17A(2) of the I.T. Rules. 4. In response, the assessee has not furnished any details or documents. Therefore following Principle of Natural Justice, final opportunity was given to the assessee by issuing notices on 25.03.2023 and 03.05.....
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....cts as per the constitution/deed with the activities could be carried out. Thus, the genuineness of the activities does not get established, due to non compliance by the applicant/assessee. Section 12AB makes, it very clear that before granting registration under this section, the Commissioner has to satisfy himself about the genuineness of the activities of the trust or institution and also he has to verify that these activities are in consonance with the objects of the trust or institution. Further, he has to ensure that other laws material for the purpose of achieving objects are complied with. Reliance in this regard is also placed on the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujja....
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....professes. The observations made in American Hotel (supra) suggest that the Commissioner could not call for the records and that the examination of such accounts would be at the stage of assessment. Whilst that reasoning undoubtedly applies to newly set up charities, institutions etc. the proviso under Section 10(23C) is not confined to newly set up institutions - it also applies to existing ones. The Commissioner or other authority is not in any manner constrained from examining accounts and other related documents to see the pattern of income and expenditure." 10. As discussed above, the applicant/assessee has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and to verify these activit....
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....and therefore, apparently the objections in treating the date Incorporation/Creation/Registration as the date of commencement of activities for the of purposes of determining 'due date' prescribed u/s 12A(1)(ac) (iii) of the Act and as per Para/Row 4b of present Form No. 10AB filed, the applicant/assessee has mentioned the date of Incorporation/Creation/Registration as 24/07/1997. Therefore, apparently the applicant/assessee has not filed the present application in Form No. 10AB u/s 12A(1)(ac)(iii) of the Act, within the due date prescribed therein and therefore the same is liable to be rejected as such as non maintainable, without going into the merits." 5. Thus Ld. CIT(E) held that he is unable to arrive about the genuineness of ....
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....No. 459/Ahd/2022 & Others was filed before the Registry and the same is placed before us. 8. We have given our thoughtful consideration and perused the materials available on record. The decision of the Co-ordinate Bench in ITA No. 459/Ahd/2022 is clearly distinguishable with the facts of the present case. In that case, the assessee replied to the notices issued by Ld. CIT(E) and also produced copies of the Paper Book before us. It is for this reason, the Co-ordinate Bench of this Tribunal, the very same Members of the Bench, set aside the matter back to the file of the Ld. CIT(E) and to examine the documents afresh in accordance with the provisions of law after affording reasonable opportunity of hearing to the assessee. But in the presen....