TaxTMI 
TaxTMI 
2025 (4) TMI 2169
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.... R.A. Dhyani, CIT-DR ORDER PER OM PRAKASH KANT, AM This appeal by the assessee is directed against order dated 25.12.2024 passed by the Ld. Commissioner of Income-tax (Exemptions), Mumbai wherein the application for registration u/s 12AB of the Income-tax Act, 1961 (in short 'the Act') has been rejected. The relevant grounds raised by the assessee are reproduced as under: 1. ASSE....
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.... applicant vide DIN & Notice No. ITBA/EXM/F/EXM43/2024-25/1070015265(1) dated 29.10.2024 requesting the applicant to furnish the complete set of documents mentioned in Rule 17A(2). In response, the applicant requested for adjournment. In view of the same a reminder notice was issued to the applicant vide DIN & Notice No. ITBA/EXM/F/EXM43/2024- 25/1071037993(1) dated 09.12.2024. However, no respons....
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....tory conclusion on these parameters. As such, in view of the statutory limitation to decide on the application on or before 31.12.2024, the undersigned is left with no other option but to reject the application seeking registration under section 12AB of the Act." 3. Before us, the Ld. counsel for the assessee filed a Paper Book containing pages 1 to 133 and also filed an application explaining ....
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....bai 400025. We normally visit the office for the meetings and other activity twice in the month. Due to my age and health I went to my native place for the rest. Hence, I could not take out the notices dated 29th Oct., 2024 and 9th Dec., 2024 from e-mail, as I have gone to my village for Diwali festival and there from I went to Pandharpur for Kartiki Ekadashi. The 3rd notice dated 18th De....