2023 (8) TMI 1504

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....trusts against the order passed under section 12 AA of the Income-tax Act, 1961 (the Act), by The Commissioner Of Income Tax (Exemption), Mumbai involving identical facts and therefore, disposed of by this common order. 02. These four appeals are as under:- a. ITA No. 1735/Mum/2023 is filed by Shree Siddhakala Vishwath Mandal Kandivali W [ PAN AADTS9609L] against the order for registration or approval or rejection / cancellation passed by The Commissioner Of Income Tax ( Exemptions), Mumbai dated 10th March, 2023 rejecting the application in form number 10AB seeking registration under section 12 AB of the Act for the reason that application filed by the assessee was not complete, all the documents required to be accompanying the....

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....th March, 2023 as the assessee failed to furnish the information despite 2 notices issued and due to this the learned CIT[Exemptions] was not in a capacity to obtain satisfaction about the object of the trust, genuineness of the activities within the time limit available up to 31st March, 2023 and therefore, the application seeking registration under section 12 AB of the Act filed by the assessee was rejected. The assessee is aggrieved with that order and is in appeal before us. d. ITA No. 1733/Mum/2023 is filed by SIDDHKALA VISHWASTHA MANDAL [PAN AADTS9608M] Mumbai against the order passed by CIT[Exemptions]; Mumbai dated 10th March, 2023 rejecting the recognition of the trust under section 12 AB of the Act against the application....

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....ant information which is required to obtain the satisfaction of the CIT [Exemption] about object of the trust and genuineness of the activities. In absence of any such information, the learned CIT [Exemption] was required to pass an order on or before 31st March, 2023 and therefore, the application for grant of registration of the assessee was rejected. No infirmity can be pointed out in such an order. 05. We have carefully considered the rival contentions and perused the facts before us. In this case registration under section 12 AA of the Act was sought by the trust. The trust could not furnish the information as stated by the learned CIT [Exemption] in paragraph number 3 of his order. Therefore, it is pointed that the learned CIT [Exe....