2025 (4) TMI 1425

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....inafter referred to as the "impugned order". Registry informed that there is delay of 4 days in filing the appeal. Delay of 4 days condoned for which assessee has shown sufficient cause. Appeal admitted and taken up for hearing. 2. FACTUAL MATRIX 2.1 The appellant is a Society, registered under the Madhya Pradesh Societies Registration Act, 1973 vide certificate of Regn. No. 03/27/01/21903/19 Dated 30/07/2019 and was provisionally registered under Section 12A having provisional Registration No. AAYTS3286QE20211 from AY 2022-23 to AY 2024-25 through order of CIT exemption dated 05/04/2022. 2.2 The objective of the Society is to run educational and social and spiritual activities and also to construct and operate nursery, primary, middle....

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....ting that - - address and mobile number of the Donor has not been submitted. - Complete address and direction from the donor or any supporting documents of Corpus not Submitted. - Proper details of subscriptions shown in Income & Expenditure accounts not submitted. 2.8 The application of the assessee in Form 10AB for grant of registration u/s 12AB is rejected and the provisional registration/approval u/s 12AB in Form 10 AC vide URN No. AAYTS3286QE20211 dated 05.04.2022 is also cancelled saying non-compliance of required documents/information. 2.9 That the aforesaid order bears Number ITBA/EXM/F/EXM45/2023-24/1061949534(1) and same is dated 04.03.2024 (the impugned order) supra. 2.10 That the assessee being aggrieved by the impugned....