TaxTMI 
TaxTMI 
2023 (8) TMI 1519
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....9-2022 (ITA Nos. 482 & 483/Ahd/2022) passed by the Commissioner of Income Tax (Exemption), Ahmedabad (in short 'CIT(E)') rejecting the registration u/s. 12AB of the Income Tax Act, 1961 (hereinafter referred to as 'the Act'). 2. Since the solitary issue is denial of registration u/s. 12AB of the Act, which are identical in all the above appeals, the same are disposed of by this common order for the sake of convenience. 3. First we take up ITA No. 481/Ahd/2022 is taken as the lead case. The brief facts of the case is that the assessee filed application u/s. 12AB of the Act on 31.03.2022 in Form No. 10AB under Rule 17A of the Income Tax Rules, 1962. The Ld. CIT(E) issued a notice dated 16-07-2022 through ITBA on the e-mail id given by the a....
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.... the registration u/s. 12AB of the Act observing as follows: "....6. Inspite of numerous opportunities and specific requisitions, the applicant has not submitted the requisite details. The applicant has submitted audited accounts for F.Y. 2019-20 only. Therefore, no verification of the objects as per the trust deed with the activities carried out during F.Y. 2020-21 and F.Y. 2021-22, if any could be made. Thus, the genuineness of the activities does not get established in previous two financial years. 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 activiti....
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...., in over-looking and in summarily rejecting and not considered, the tangible material submitted during the proceeding u/s 12AB of Income Tax Act. 1961. 3 Your appellant crave, leave to add, alter, & or to emend modify substitute all or any ground of appeal before final hearing if necessity so arise. 4.1. At the time of hearing of the present appeal, the Ld. Counsel for the assessee Mr. Biren Shah filed a Paper Book running to 46 pages enclosing the notice issued by Ld. CIT(E) and online reply with annexures uploaded by the assessee on 16-08-2022, enclosing Registration Certificate, Trust Deed, Audit Report for the Assessment Years 2019-20, 2020-21 and 2021-22 and detailed letter on the various queries raised by the Ld. CIT(E). However....
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....ated 16-08-2022 furnished details about the registration certificate, trust deed and Audit Report for three assessment year and further details. However we find that the Ld. CIT(E) has not contravented exact deficiency in the documents submitted by the assessee and exact nature of clarification, explanation required from the assessee, but rejected the registration application u/s. 12AB of the Act. Further the assessees are existing and carried the objects enumerated in the trust for long time. 7. Therefore considering the facts and circumstances of the case, in order to prevent miscarriage of justice, we find it fit and proper to provide one more opportunity of being heard to the assessee in support of its case for registration of the trus....