TaxTMI 
TaxTMI 
2025 (6) TMI 1112
X X X X Extracts X X X X
X X X X Extracts X X X X
....t : Adjournment Application filed. ORDER PER SHRI NARENDRA PRASAD SINHA, AM: These two appeals are filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, (in short 'the CIT(E)'), dated 13.11.2024 & 15.11.2024 in respect of rejection of registration under Section 12A of the Income Tax Act, 1961 (in short 'the Act') and rejection of approval u/s.80G(5)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ation granted earlier was also cancelled. Further, in the absence of registration u/s.12A of the Act, which is a pre-requisite for grant of approval u/s. 80G of the Act, the application for approval u/s 82G(5) was also rejected. 3. The assessee has submitted that the notices requiring additional details and documents were neither communicated to the Appellant Trust via email nor made known throug....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s prepared to file all required documents before Ld. CIT(E) for registration and, therefore, requested to set aside the matter back to the file of Ld. CIT(E) for granting registration. The explanation of the assessee that communication was not received on the email can't be accepted as no evidence was brought on record in this respect. Further, it has been admitted that the trustees were unaware o....