TaxTMI 
TaxTMI 
2023 (9) TMI 1509
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.... issues, arose from two orders of Learned CIT(Exemption), Bhopal in Form 10AD dated 08.06.2023, 2. We shall first take up the appeal filed by the revenue in ITA No.278/RPR/2023 as lead matter wherein grounds of the appeal raised by the assessee are as under: "1. That on the facts and in the circumstances of the case and in law, the order passed by the ld. CIT (Exemption), Bhopal u/s 12AB of the Act dated 08/06/2022 is illegal and void ab initio. 2. That on the facts and in the circumstances of the case and in law, the Commissioner of Income Tax (Exemption) failed to provide an effective opportunity of heard to the appellant. 3. The appellant craves to add, alter or delete any of the grounds of appeal during the....
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...., the said communication could not be considered as valid communication. Also, it was submitted by the Ld. AR that such communication were neither received by the assessee or email id or through real time alerts on the mobile number uploaded in the PAN profile of the assessee. The Ld. AR had placed reliance in the case of Suman Jeet Agarwal v. ITO - [2022] 143 taxmann.com 11 (Delhi) wherein the Hon'ble High Court had held as under: "25.13 Further, a perusal of the Compliance Affidavit reveals that while the function of generation of Notice on ITBA portal and digital signing of the Notice is executed by the JAO, the function of drafting of the e-mail to which the Notice is attached and triggering the e-mail to the assessee is perfor....
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....as of the view that the application of the assessee cannot be processed due to non-compliance of the assessee, thus, the same is hereby rejected. The Ld. CIT-DR vehemently supported the order of the CIT(Exemption). 8. We have heard the rival contentions and perused the material available on record and case law relied upon by the Ld. AR for our consideration. Admittedly the assessee has filed an application for granting of registration u/s.12AB of the Act before the CIT(Exemption), Bhopal. However, though the assessee had been provided three opportunities i.e. 06.04.2023, 15.05.2023 and 30.05.2023, the assessee remain non-compliant towards such notices. On a perusal of the copies of the notices it is apparent that the registered email id ....
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....2023, 15.05.2023 and 30.05.2023. However, under similar circumstances, the assessee had neither received any notices in the registered email id nor any real time alerts, therefore, the assessee was prevented by reasons beyond its control to make requisite compliance before the CIT(Exemption). Since the facts and circumstances of the ITA No. 279/RPR/2023 wherein the assessee has requested for registration u/s.80G which was rejected by the Ld. CIT(Exemption) vide order dated 08.06.2023, having same set of facts except for request for registration under different sections, our decision rendered in ITA No. 278/RPR/2023 qua application for registration u/s.12AB of the Act shall mutatis mutandis apply in ITA No.279/RPR/2023. Thus, grounds of appe....
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.... charitable religious activities comed out during ast 3 years with documentary proof, location of the activities and photos. Please fumish Registration Certificate and registered byelaws/objects with Registrar of SocietiesRegistrar of Public Trust Please submit certified copy of Audit Reports with all annexures for last three years. Please attach a corfed copy of the Trust Deed Memorandum of Associationregivation of the society. Please altch detaic of donatione made during last Please attach details of donations received, including corpus donation, during last three years with name, address, mobile number and date of donation If educational instutions are running than produce copy of afisation to run educationa....