2025 (4) TMI 1426

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....ollowing grounds of appeal: "1. The learned CIT (Exemption) Pune has erred in rejecting the application of the Appellant Trust, despite the fact that all the documents asked for were duly submitted during the course of faceless proceedings before the CIT (Exemption). 2. The appellant craves leave to add, alter, amend, and modify the aforesaid grounds of appeal at or any time before the hearing as may be advised from time to time." 2. During the course of hearing, the Ld. AR submitted that the Appellant is a Charitable Trust working for specially abled children. It undertakes workshops for the rehabilitation of specially abled children and also works for giving them meaningful employment. The Trust is 19 years old Trust which got regist....

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.... of the said certificates are enclosed herewith. The said certificates were asked during the faceless proceedings, however inadvertently the appellant submitted the copy of its regular registration certificate. Thus although the appellant trust was having the necessary certificates unfortunately its application was rejected due to the non submission of the aforesaid certificates. Since the appellant trust is a 19 year old trust working for specially able children, the appellant hereby request to give a fresh opportunity to the Appellant for submitting the necessary documents. 5. It was submitted that the learned CIT (Exemptions) has further stated that "it is seen that the trust has claimed deduction u/s 11, Therefore, said provisions of s....