2025 (11) TMI 25

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....ER: NARINDER KUMAR, Judicial Member. This common order is to dispose of the above captioned both appeals, as common issue based on same facts is involved, and both appeals have been argued simultaneously. 2. Arguments heard. Files perused. 3. As per record, vide order dated 27.11.2024, Learned CIT(E) rejected two applications of the appellant-appellant i.e. one u/s 12A(1)(ac)(B) of the In....

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.... of activities. Accordingly, the prayer is that impugned orders be set aside. 7. Para 2.4 of the impugned order, relating to the rejection of the application u/s 12AB, contains following observations made by Learned CIT(E):- "i) The applicant has not furnished details of activities carried during the F.Y. 2021-22, 2022-23 except one activity to help of elderly parents and wives of Army....

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....xpenses, however, no details of activity bill vouchers, photos has been provided by the applicant. Therefore, from the above discussion, it is held that as per the reply/documents submitted the applicant's activities are non-genuine thus application for registration u/s 12A is liable to be rejected." 8. Ld. AR for the appellant is right in submitting that even if the applicant society carried o....

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....ed from the applicant as per show cause notice dated 07.11.2024. However, in the paper book, we do not find copy of any bills/voucher. In view of the copies submitted before this Appellate Tribunal in the form of paper book (from page 4 to 12), it cannot be said that the entire information/details/documents, as desired vide show cause notice dated 07.11.2024 were made available to Learned CI....