2025 (5) TMI 272

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....referred to as 'the Act') for AY 2024-25 dated 09.09.2024 and 14.09.2024, respectively. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: I.T.A. No.: 252 /GTY/2024 "1. Inadequate Opportunity Provided by CIT(Exemptions) The Appellant respectfully submits that adequate opportunity was not provided to furnish all necessary documents. Due to a limited timeframe and procedural constraints, the Appellant was unable to gather the required documentation within the deadline imposed. The Appellant submits that this restricted timeframe prevented them from demonstrating their eligibility for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. 2. Lack of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....upporting Documents In light of the above circumstances, the Appellant respectfully requests the Hon'ble Tribunal to grant an opportunity for a personal hearing and to allow the submission of all supporting documents, which substantiate the Appellant's claim for registration under Section 12A(1)(ac)(iii)." I.T.A. No.: 253/GTY/2024 "1. Inadequate Opportunity Provided by CIT(Exemptions) The Appellant respectfully submits that adequate opportunity was not provided to furnish all necessary documents. Due to a limited timeframe and procedural constraints, the Appellant was unable to gather the required documentation within the deadline imposed. The Appellant submits that this restricted timeframe preve....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s intended charitable purposes. 5. Request for Opportunity of Being Heard and Submission of Supporting Documents In light of the above circumstances, the Appellant respectfully requests the Hon'ble Tribunal to grant an opportunity for a personal hearing and to allow the submission of all supporting documents, which substantiate the Appellant's claim for registration under Section 80G." 3. Rival contentions were heard and the submissions made have been examined. During the course of appeal though the assessee sought adjournment, however, the Bench was of the view that the Ld. CIT(A) had denied the claim of exemption u/s 12AA as well as u/s 80G of the Act on account of non-compliance by the assessee. Therefore, in....