TaxTMI 
TaxTMI 
2025 (4) TMI 323
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....Bedi, CIT-DR ORDER PER NAVEEN CHANDRA, A.M:- Both the above captioned separate appeals by the assessee are preferred against the order of the ld. CIT(E), Delhi dated 22.08.2024 rejecting the application for registration u/s 12A of the Income tax Act, 1961 [the Act, for short] and approval u/s 80G(5) of the Act. 2. Since both the captioned appeals were heard together and pertain to same assesse....
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....on) considered the submissions filed and held that the assessee does not conclusively prove the genuineness of the activities and rejected the registration. 6. Now the assessee is in appeal before us. 7. Before us, the Counsel for the assessee vehemently stated that the ld. CIT(A) was not right in rejecting the application of the assessee for registration u/s 12A of the Act. It is the say of the....
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....10. We have given a thoughtful consideration to the order of the CIT (Exemption). The assessee has furnished several documents and evidences which were furnished before the ld. CIT(E) before us to establish the genuineness of the activities of the trust. Be that as it may, we are of the view that the ld. CIT(E) has not given sufficient time to assessee to present its case. 10. In view of the abov....