TaxTMI 
TaxTMI 
2023 (8) TMI 1526
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....s under: "1.1 That Learned CIT(E) has erred on law & facts for not considering the written submissions filled for obtaining the registration u/s 12AA and that the appellant had categorically submitted through the written submission which was not considered. 1.2 On the facts and circumstances of the case and in law, the Learned CIT(E) has erred by not considering that appellant was afforded one opportunity only and the CIT (Exemptions), after no apparent action for more than 6 months from the date of the appellant's application for registration under section 12AA, dated 19.10.2019; in less than two months the Ld.CIT(E) proceeded to call for details, examine them and reject the appellant's application vide order date....
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....g as under: "1. That the application u/s 12AA of the Income Tax Act 1961 filed by the Appellant before the Commissioner of Income Tax (Exemptions) was disposed of by order dated 30.09.2020 passed by CIT(E). 2. That the time for filing of the appeal before the Tribunal was to expire on 29.11.2020. 3. That Sh. Hari Bhajan Bhasin, Chief Trustee of the Trust passed away on 11.09.2020 and that the trustees were not aware that the order passed by the CIT(E) for the trust was passed on 30.09.2020 as the trustees did not receive through email which was not accessible to them and later received the order on 22/10/2020, a copy of the death certificate is also enclosed." (A.1.1) During the course of appellate proceedings ....
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.... from the owner of the premises together with evidence of ownership of the premises Copy of audit report in Form 10B together with copy of ack. Of ITR for assessment year 2019-20, copy of balance sheet, income and expenditure account, and receipt and payment account for the period 20/08/2018 to 31/03/2019 Certified copy of amended trust deed dated 09.06.2020 Copy of proof of identity of the main trustee Copy of list of trustees with name, address, PAN & telephone number Note on activities carried out since inception upto 31.03.2019 Details of corpus donation of Rs. 22,60,000/received by the trust from the main trustee Copy of confirmation of don....
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....issions filed by the assessee. In view of the foregoing, the learned CIT (D.R.) submitted that the issue regarding registration u/s 12AA of the IT Act may be set aside to the file of learned CIT(E) for fresh order in accordance with law after providing reasonable opportunity to the assessee and after due consideration of the assessee's submissions. However, the learned Counsel for the assessee drew our attention to order of Hon'ble Allahabad High Court in the case of Commissioner of Income-tax (Exemptions, UP vs. Reham Foundation Lucknow [2019] 418 ITR 205 (Alld) and urged us to consider whether the materials on record were sufficient for the ITAT to direct registration of the assessee u/s 12AA of the IT Act without remanding the matter....
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....ot commented on objects of the assessee trust and on the genuineness of the activities. Further, on perusal of the materials brought for consideration by way of the paper book filed from the side of the assessee trust [referred to in foregoing paragraph (A.2) of this order], we are of the view that these materials are not sufficient for us, to reach a definite conclusion on genuineness or otherwise of the activities of the assessee trust. (B.2) In a recent order dated 27/07/2023 passed by us, which was authored by the Judicial Member in the case of Boondein in I.T.A. No.21/Lkw/2023, we have remitted the matter regarding registration u/s 12AA of the IT Act to file of learned CIT(E), taking the following view: "...............The ....