2022 (11) TMI 1598

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....lka Rajvanshi Jain (C IT-DR) ORDER PER: SANDEEP GOSAIN, JM The assessee has filed an appeal against the order of the ld..CIT (Exemption), Jaipur dated 17-03-2021 for the assessment year 2021-22 in the matter of Section 12AA of the Act. SHRI JOGNIYA MATA SHAKTIPITH PRABAND AVM VIKAS SANSTHAN CHITTORGAH VS CIT (E), JAIPUR 2.1 None appeared on behalf of the assessee on the date of hearing....

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....ded to the applicant to produce details and documents in support of his claim for registration u/s 12AA of the Income Tax Act but applicant have failed to do so. In the light of the above facts, the application seeking registration u/s 12AA is hereby rejected and filed.'' Thus the Bench observed that the assessee has not submitted the documents as to the claim of registration u/s 12AA of the Act. ....