TaxTMI 
TaxTMI 
2024 (10) TMI 920
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.... 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 duly entitled for exemption as per material already on record. 4....
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....e 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 27.10.2023 13.11.2023 Through ITBA Portal No Compliance was made. 2. 1st Reminder issued 12.12.2023 22.12.....
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....tified 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 case of M/s Chemipol v/s Union of India [Central Excise Appeal No.62 of 2009] clearly states that every court, judicial body or authority, inherently possesses the powe....
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.... 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 registered u/s 12AB it has to make an application for registration u/s 12AB within six months of commencement of activities. In the absence of required submission from the applicant it is not possible t....
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.... 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 the requisite submissions of the assessee at the scheduled hearings. 11. In the case of Amrut Antimdham Charitable Trust vs. Commissioner of Income-tax (Exemption) the ITAT AHMEDABAD BENCH 'A'[20....
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....he 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 the expenditure incurred and source of funds thereof. In our view, the appellant is required to produce the desired details as show caused by the Ld. CIT(E) to arrive at the necessary satisfaction on charitable....