TaxTMI 
TaxTMI 
2024 (10) TMI 920
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....llowing grounds of appeal: "1. On the facts and circumstances of the case as well as in law, the Learned CIT(Exemption) has erred in dismissing the application filed u/s 12A(l)(ac)(iii) on the ground that the assessee appellant has not complied with notices served mainly through ITBA portal as referred in Para-3.2 of the order. 2. On the facts and circumstances of the case as well as in law, the Learned ClT(Exemption) has erred in rejecting the application without affording reasonable and proper opportunity to the assessee appellant as required under law. 3. On the facts and circumstances of the case as well as in law, the Learned CIT(Exemption) has erred in rejecting the application whereas assessee appellant is ....
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....ngly, the matter may be restored to the file of the ld. CIT(E) to adjudicate the issue for grant of registration u/s 12A(1)(ac)(iii) of the Act denovo after granting an adequate opportunity of being heard to the appellant assessee. 6. Per contra, the ld. DR has placed reliance on the order of the ld. CIT(E). 7. We have heard both the sides, perused the material available on record and the impugned order. The Ld. CIT(E) rejected the appellant application by observing as under: "3.2 Detail of opportunities The details of notices issued in the instance case are as under: Sr. No. Particular of notice Date of Notice issued Compliance Date Mode of Issuance Remarks 1. First Questionnaire issued 27....
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....sufficient and reasonable explanation for the delay, except its application for registration u/s 12AA of the Act to be condoned. The above findings are fortified by placing reliance on following judicial pronouncements:- 4.2 The Hon'ble ITAT Delhi (ITR No.2006/Del/2011 dt. 19.12.2001) in the case of Whirlpool of India Ltd. Vs. DCIT had dismissed appeal for non- attendance at hearings, inferring that assessee was not interested in prosecuting of appeal. Thereafter in another decision in the case of Chadha Finlease Ltd. Vs. ACIT (ITA No.3013/Del/2011 date of order 20.12.2011) the Hon'ble ITAT had dismissed the appeal for non-attendance at hearings. 4.1.2 In this regard, the decision of the Hon'ble High Court of Mumbai in the....
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....has been upheld by the Hon'ble Supreme Court in case of Dr. P.NallaThampy Vs, Shankar (1984 (Supp) SCC 63 and the case of New India Assurance vs. Srinivasan (2000) 3SCC 242. All of the above judicial precedents established/upheld by the Hon'ble Courts apply in the instant case of the applicant. 5. In view of the above discussions, the present application of the assessee filed in Form 10AB u/s 12A(1)(ac)(iii) of the Act is disposed of as being deficient in factual evidences in the absence of the requisite submissions of the assessee at the scheduled hearings. It is pertinent to mention here that it is mandated by the provisions of Section 12A(1)(ae)(iii) of the Act that where the trust or institution has been provisionally regis....
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....e appellant assessee trust available in the personal profile of the appellant assessee on the ITBA portal. Accordingly, he placed strong reliance on the ld. CIT(E) order and pleaded that the finding of the ld. CIT(E) be sustained. 10. The Ld. CIT(E) has referred to the judgment delivered by the Various Tribunals and Hon'ble High Courts (Supra) on granting opportunity in view of natural justice in view of non-compliances of statutory notices by the appellant and having being satisfied with the factual matrix of the matter and judicial precedents adjudicated the present application of the assessee filed in Form 10AB u/s 12A(1)(ac)(iii) of the Act and accordingly, it is disposed of as being deficient in factual evidences in the absence of t....
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....carried out by the assessee. In the absence of any details before the CIT(E), the grounds raised by the assessee are found to be devoid of merits and the case law relied by the assessee are not applicable in the facts of the present case. In our view, the PCIT while considering applications for grant of registration under section 12AA, is not bound to examine not only objects of institutions or society trust, to ascertain genuineness, he is also free to call for books of accounts or other such documents for recording satisfaction where society, trust or institution genuinely seeks to achieve object which it professes. 14. The Ld. AR contention that appellant has been carrying out such charitable activities which has been discernible with....