2025 (2) TMI 1068

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....: Both the above captioned appeals filed by the assessee are directed against the order dated 20.03.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 23.09.2023. ITA No.1068/PUN/2024 : 2. Facts of the case, in brief, are, that the assessee is a trust filed its application for regist....

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....and accordingly another notice was issued to the assessee on 29.02.2024 for which the compliance was due on 06.03.2024. The assessee responded to above notice and furnished written submissions before Ld. CIT, Exemption, Pune. After considering the reply of the assessee, Ld. CIT, Exemption, Pune was not satisfied about the charitable nature and the genuineness of activities of the assessee and comp....

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....4. It was submitted that lots of information was already furnished by the assessee and again various information was required by the above notice and only five days were provided to the assessee to furnish huge information. It was also submitted that the desired information was furnished by the assessee in a short period of time and if Ld. CIT, Exemption, Pune was not satisfied, he should have had....

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....f appeal that if Ld. CIT, Exemption, Pune was not satisfied with the compliance made by the assessee trust he should have had provided at-least one further opportunity to the assessee to explain his case. Considering the totality of the facts of the case and in the interest of justice without going into the merits of the case, we set-aside the order passed by Ld. CIT, Exemption, Pune and remand th....