2023 (6) TMI 1420

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....he appellant u/s 12AA. 2. That other ground shall be pressed at the time of hearing." 2. The brief facts of the case are that the assessee is a society, namely Confederation of Real Estate Developers Association of India, Chhattisgarh. The main object of the society is to coordinate among the real estate builder and to provide information regarding new technology in the field of building construction and to set better quality standards in building construction. Assessee had filed an application for registration u/s 12AA on 15th June, 2019. The application submitted by the assessee was rejected by the ld. CIT(E), Bhopal vide order dated 31st December, 2019. The reasons assigned for the rejection were that the assessee trust has f....

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....t and accordingly, the registration requested was denied. 3. Aggrieved with the decision of the ld. CIT(E), where in the application for registration for granting of approval u/s 12AA was denied by the ld. CIT(E), the ld. AR submitted that the order of the ld. CIT(E) is misplaced on the facts, the assessee has submitted all the required information before ld. CIT(E)-online mode, ITO (E) - physically and again before the ld. CIT(E)- uploaded online on portal i.e. 3 times, however, the observation of the ld. CIT(E) that the assessee has failed to provide the copy of registered by laws of the society was a absolutely false observations. 4. In support of the contention, ld. AR drew our attention to page 1 to 4 of the paper book wherein co....

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....rtal of the Income Tax Department. Copy of acknowledgment for online submission of documents dated 12.12.2019 on the portal of department is available at page 44 of the paper book. 6. Carrying the argument further Ld AR assailing the solitary controversy raised in this appeal before us, has submitted that the ld. CIT(E), Bhopal has completely lost the sight of the fact that all the requisite information was thrice furnished by the assessee, time and again as and when directed by the department. It was the contention of the appellant that the required information was submitted by the assessee 3 times, however, no cognizance or consideration was given in the observation by the ld. CIT(E), on the contrary, it is observed that the assessee w....