2025 (4) TMI 1553

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....Commissioner of Income-Tax, Delhi [hereinafter referred to as "CIT(E)"], challenging therein rejection of registration under Section 12AA of the Income Tax Act, 1961 [hereinafter referred as 'the Act'] and also not granting approval under Section 80G(5) of the Act read with Rule 11AA of the Income Tax Rules, 1962. Since, common issues on identical facts were heard today in these appeals and hence these appeals are adjudicated together by this consolidated order for the sake of convenience. 2. At the time of hearing, learned counsel appearing for the assessee submitted facts from ITA No.1744/Del/2024 that the Ld. CIT(Exemption) rejected this application for registration under Section 12A and approval under Section 80G(5) of the Act without ....

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....ng the trust or institution for a period of five years; (b) where the application is made under sub-clause (ii) or sub- clause (iii) or sub-clause (iv) or sub-clause (v) 66[or item (B) of sub-clause (vi)] of the said clause,- (i) call for such documents or information from the trust or institution or make such inquiries as he thinks necessary in order to satisfy himself about- (A) the genuineness of activities of the trust or institution; and (B) the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects; (ii) after satisfying himself about the objects of the trust or institution and the genuineness of its activities under it....

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....and there was no adverse finding given by the CIT(E) with regard to the charitable objects of the trust as per trust deed. He requested that the matter may be restored back to the file of the Ld. CIT(E) to examine the issue of grant of registration under Section 12AB and approval under Section 80G(5) afresh after granting due and reasonable opportunity of being heard. 7. Learned DR on the other hand, has relied upon the impugned order passed of the Ld. CIT(E). 8. We have heard the rival arguments and perused the material available on record. Admittedly, the assessee has filed reply dated 15.01.2024 along with an Affidavit before the Ld. CIT(E) at pages 36 to 42 and besides this, an adjournment application on the previous dates of hearing ....