TMI Blog2023 (6) TMI 1165X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(Exemption) for denovo consideration of the application of the assessee Trust for registration u/s 12AB of the Act and to pass appropriate orders after considering the documents filed by the applicant / assessee in accordance with law. Hence, the matter is being set-aside to the file of CIT(Exemption) with the above direction. Appeal of the assessee is allowed for statistical purposes. - I.T.A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e trust. 2. The CIT(Exemption) has erred in law, in over looking and in summarily rejecting and not considered, the tangible material submitted during the proceeding u/s 12AB of Income Tax Act, 1961. 3. Your appellant crave, leave to add, alter, or to amend modify substitute all or any ground of appeal before final hearing if necessity so arise. 3. The brief facts of the case are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n under this section, the Commissioner has to satisfy himself about the genuineness of the activities of the trust or institution and also he has to verify that these activities are in consonance with the objects of the trust or institution. Further, he has to ensure that other laws material for the purpose of achieving objects are complied. Reliance in this regard is also placed on the judgment d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 12AB of the Act and application of the assessee was rejected without giving adequate opportunity to the assessee / applicant to present its case on merits. The Counsel for the assessee submitted that if given an opportunity of hearing, he shall diligently comply with the same and produce all required documents to the satisfaction of Ld. CIT(Exemption) in support of the eligibility of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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