2025 (5) TMI 522

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...., Advocate For the Revenue : MS. M. Narmada, CIT-DR ORDER PER MANJUNATHA G. : This appeal has been filed by the Assessee-Trust against the order dated 22.10.2024 of the learned CIT(E) in rejecting the application filed by the assessee trust in Form- 10AB for registration u/sec.80G of the Income Tax Act, 1961 [in short "the Act"]. 2. Briefly stated facts of the case are that, the ass....

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....In support of this contention, she drew the attention of the Bench with respect to the observations of the learned CIT(A) in para-3 of the order wherein the learned CIT(E) observed that, the application in Form-10AB is to be decided in time bound manner and non-submission of mandatory information, the present application in Form-10AB for registration u/sec.80G is infructuous and herewith rejected ....

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....the assessee trust u/sec.80G of the Act and that the order of the learned CIT(E) is in accordance with law. She accordingly submitted that the order of the learned CIT(E) be confirmed since it is not a fit case for reconsideration by the learned CIT(E). 6. We have heard both the parties, perused the material on record and the orders of the authorities below. We find that, admittedly, the assess....

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....ying the contents from some other order which is evident from the findings in para-3 of learned CIT(E)'s order where the learned CIT(E) observed that, the application in Form-10AB is to be decided in time bound manner and non-submission of mandatory information, the present application in Form-10AB for registration u/sec.80G is infructuous and herewith rejected as non-maintainable. Further, the le....