2025 (9) TMI 1306

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.... PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of appellant is against the rejection of application filed u/s.12A(1)(ac)(iii) of the Act for regular registration framed by CIT(E), Pune dated 22.10.2024. 2. Registry has informed that there is delay of 129 days in preferring the instant appeal before this Tribunal. Appellant has filed an application for condona....

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....on in Form No.10AB under clause (iii) of section 12A(1)(ac) for grant of registration u/s.12AB of the Act on 29.06.2024. In order to verify the genuineness of activities of the appellant trust, the ld. CIT (Exemption) issued a notice dt. 05.08.2024 through ITBA portal calling upon the appellant trust to file certain information/clarification. There was no compliance from the side of the appellant ....

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....heard the rival contentions and perused the relevant material on record placed before us. Appellant is aggrieved by the rejection of application for grant of regular registration u/s.12A of the Act. It is an admitted fact that the appellant failed to make compliance before ld.CIT(E) substantiating the charitable activities carried by it due to which the Ld. CIT(E) rejected the application of the a....