2023 (7) TMI 1450

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.... assessee-trust for registration under Section 12AB of the Income Tax Act, 1961 (in short, the Act). The assessee has raised following grounds of appeal: "On the facts and in the circumstances of the case and in law the CIT(Exemptions) erred in mattes disclosed as under: 1) The ld. CIT(Exemption) has erred in denying 12AB Registration to the applicant Religious Trust. 2) The ld. CIT(Exemption) has unnecessarily gone on discussion of spelling of Name of Trust. 3) The ld. CIT(Exemption) has erred in discussing genuineness of Religious Trust, which is not anticipated from Quasi Judicial Authority. 4) The appellant craves leave to add, amend, alter vary and/or withdraw any or all the above grounds of....

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....t could not be verified. The ld. CIT(A) rejected the application of assessee for want of compliance by holding that Section 12AB of the Act makes it clear that before granting registration, he has to satisfy himself about genuineness of the activities of the trust and to verify that activities are in consonance with object of the trust or institution. Aggrieved by the order of ld. CIT(E), the assessee has filed present appeal before this Tribunal. 3. We have heard the submissions of learned Authorized Representative (ld. AR) of the assessee and the learned Commissioner of Income Tax-Departmental Representative (ld. CIT-DR) for the revenue. The ld. AR of the assessee submits that the assessee furnished complete details while filing/upload....

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....correct and the assessee under takes to correct the name of assessee wherever it is mismatch. The ld. AR of the assessee submits that the application of assessee was rejected in a mechanical way without seeking any clarification for explanation from the assessee. The ld. AR of the assessee submits that the assessee has fulfilled all the conditions and appeal of assessee may be allowed. 4. In alternative submission, the ld. AR of the assessee submits that the matter may be restored back to the file of ld. CIT(E) with direction to consider the application of assessee afresh and to pass he order in accordance with law. The ld AR for assessee submits that he is ready to make correction in the Form- 10AB and at other places with the satisfact....