TaxTMI 
TaxTMI 
2025 (5) TMI 1867
X X X X Extracts X X X X
X X X X Extracts X X X X
....egistration of the trust under section 12A(1)(ac)(vi)- ITEM(B). With a view to verify the genuineness of the activities of the assessee and compliance to requirements of any other law for the time being in force by the trust / institution as are material for the purpose of achieving its objects, a notice was issued through ITBA portal on 24.05.2024 requesting the assessee to upload certain information / clarification. The assessee was requested to submit the compliance by 10.06.2024. The assessee responded to the said notice and sought an adjournment and the Ld. CIT(E) granted the adjournment upto 12.07.2024. On verification of the details submitted by the assessee in response to the said notice and the documents submitted along with the ap....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ance to requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects. 9. In absence of the compliance to the above requirement, it is not possible to arrive at any conclusion about the genuineness of activities of the assessee and the compliance to the requirements of any other law for the time being in force by the trust/institution as are material for the purpose of achieving its objects. 10. It is clear from the above that the assessee was given sufficient opportunity to comply, but it has not complied to the same. It seems that the assessee is not having any supporting documents / evidence to submit. The assessee has failed to comply with the provisions....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ode in Form 10AB inadvertently / mistakenly. He submitted that in the interest of justice, the assessee should be given an opportunity to substantiate its case by filing all the relevant details for deciding the issue afresh. He accordingly submitted that the matter may be restored to the file of the Ld. CIT(E). 4.1 The Ld. AR relied on the decision of the Pune Bench of the Tribunal in the case of Datar Kulmandal Vs. CIT (ITA No. 1052/PUN/2024) dated 27.02.2025 and in the case of UV Patel Foundation vs. CIT (ITA No. 1956/PUN/2024), dated 02.12.2024 in support thereof. He further submitted that the mistake in wrong selection code in e-filing of Form 10AB is not fatal denying the registration of a charitable trust and placed reliance on the ....