2025 (4) TMI 1212

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....nying exemption u/s 11 of the Act. 3. Representative of both the sides were heard at length. Case records carefully perused. 4. Briefly stated the facts of the case are that the assessee filed its return of income on 23/03/2022 showing total income of Rs. 91,290/-. The assessee trust is engaged in providing charitable services in the field of education. The return was processed u/s 143(1) of the Act vide order dated 23/08/2022. While processing the return, the CPC observed that the assessee has not filed details of registration obtained u/s 12AB of the Act. Accordingly, the claim of exemption u/s 11 of the Act was rejected. 5. Assessee preferred appeal before the NFAC but without any success. 6. The registration application in Form 10A ....

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....r 80G of the Act in Form No. 10A required to be filed on or before 30th June, 2021, as extended to 31st August,2021 vide Circular No.12 of 2021 dated 25-6-2021, may be filed on or before 31st March, 2022; (2) The application for registration or approval under section 10(23C), 12A, or 80G of the Act in Form No.10AB, for which the last date for filing falls on or before 28th February, 2022 may be filed on or before 31st March, 2022; (3) The Equalization Levy Statement in Form No.1 for the Financial Year 2020-21, which was required to be filed on or before 30th June, 2021, as extended to 31st August, 2021 vide Circular No. 15 of 2021 dated 3-8-2021, may be filed on or before 31st December, 2021; (4) The Quarterly statement in Form No. 15....

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....de Circular No. 15 of 2021 dated 3-8-2021, may be made on or before 30th November, 2021; (9) Intimation to be made by Sovereign Wealth Fund in respect of investments made by it in India in Form II SWF for the quarter ending on 30th September, 2021, required to be made on or before 31st October, 2021 as per Circular No. 15 of 2020 dated 22-7-2020, may be made on or before 31st December, 2021; (10) Intimation to be made by a Pension Fund in respect of each investment made by it in India in Form No. 10BBB for the quarter ending on 30th June, 2021, required to be made on or before 31st July, 2021 under Rule 2DB of the Rules, as extended to 30th September, 2021 vide Circular No. 15 of 2021 dated 3-8-2021, may be made on or before 30th Novemb....