2025 (12) TMI 50

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....r ORDER PER VINAY BHAMORE, JM: Both the above captioned appeals filed by the assessee are directed against the separate orders dated 07.12.2024 passed by Ld. CIT, Exemption, Pune rejecting the application for registration in Form No. 10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 29.06.2024 and denying the application for approval in Form No. 10AB under clause (iii) ....

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....xemption, Pune found certain discrepancies in the information furnished by the assessee and issued another notice on 27.11.2024. Since the assessee has not furnished any explanation in reply to above said notice, Ld. CIT, Exemption, Pune was of the opinion that the assessee has not complied with the provisions of section 12AB(1)(b)(i) of the IT Act as well as the provisions of Rule 17A(2) of the I....

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....requested before the Bench to set-aside the order passed by Ld. CIT, Exemption, Pune and further requested to provide one opportunity to submit the documents/explanation in support of application for registration. 4. Ld. DR appearing from the side of the Revenue placed heavy reliance on the orders passed by the subordinate authorities and requested to confirm the same. 5. We have heard Ld. C....

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....ereby directed to comply with the notices issued by Ld. CIT, Exemption, Pune and produce requisite documents/information in support of the application for registration, otherwise, Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are partly allowed. 6. In the result, the appeal filed by the assessee in ITA No. 2....