2025 (7) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....short "The Act) and vide DIN & Notice No. ITBA/EXM/F/F/EXM45/2024-25/1072655355(1) cancelling the approval u/s 80G of the Act. 2. First, we take up ITA No.598/Bang/2025 for adjudication. In this appeal, the assessee has raised the following grounds of appeal: GROUND 1 OBJECTIONS RELATED TO NATURAL JUSTICE A. The Order of the learned Commissioner of Income Tax (Exemptions) Bangalore ('CIT(E)') to the extent prejudicial to the Appellant is bad in law. GROUND 2 OPPORTUNITY OF HEARING A. The Appellant was provided with an Opportunity of Personal Hearing on 15.01.2025 through letter dated 08.01.2025. However, the notice fixing the date of personal hearing was received by the Appellant on 17.01.2025,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....required to submit necessary documents to prove the genuineness of the activity of the trust or institution and also the compliance of such requirements of any other law as are material for the purpose of achieving its objects. 3.2 Since in the present case, the assessee had not responded to the notices issued & failed to appear and submit all the necessary documents/details as required for registration u/s 12AB of the Act and hence the ld. CIT(E) rejected the application filed in form 10AB dated 06/08/2024 and cancelled the registration. 4. Aggrieved by the order of ld. CIT(E), the assessee has filed the present appeal before this Tribunal. 5. Before us, ld. A.R. of the assessee vehemently submitted that the ld. CIT(E) erred in no....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....egistration. It is ordered accordingly. 8. In the result, appeal filed by the assessee in ITA No.598/Bang/2025 is partly allowed for statistical purposes. 9. Now we take up ITA No.599/Bang/2025, wherein the assessee has raised following grounds of appeal: GROUND 1 OBJECTIONS RELATED TO NATURAL JUSTICE A. The Order of the learned Commissioner of Income Tax (Exemptions) Bangalore (CIT(E)') to the extent prejudicial to the Appellant is bad in law. GROUND 2 OPPORTUNITY OF HEARING B. The Appellant was provided with an Opportunity of Personal Hearing on 15.01.2025 through letter dated 08.01.2025. However, the notice fixing the date of personal hearing was received by the Appellant on 17.01.2025. which....