TMI Blog2023 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... tory provision, the appellant failed to submit the complete set of details and therefore, satisfaction in regard to the genuineness of the activities or verification of its activities whether the same is in consonance with its objects was unable to be arrived at by the CIT(E) and the application for grant of the registration of the Trust u/s 12AB of the Act stood rejected - HELD THAT:- We, in order to prevent the miscarriage of justice, find it fit and proper to provide another opportunity of being heard to the appellant in support of his case for registration of the Trust u/s 12AB. Upon considering the entire set of documents and upon affording an opportunity of being heard to the appellant the Ld. CIT(E) to dispose of the application f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application asking it to furnish detailed note on the activities actually carried out by the trust as well as certain details/documents as mentioned therein but without any result. No document was furnished neither any adjournment was sought for. Thus, further letter dated 03.08.2022 and 16.08.2022 directing the appellant to furnish details were issued and served. Though, nothing was forthcoming from the appellant, in order to adhere to the principle of natural justice, opportunity was further given to the applicant/appellant upon issuing another notice dated 07.09.2022 sent through ITBA on the e-mail ID through which the appellant made the online application. The appellant was directed to furnish the pending details. In fact, the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 12AB of the Act stood rejected. Hence, the instant appeal before us. 6. At the time of hearing of the appeal, Ld. Counsel appearing for the appellant submitted before us that it is an admitted fact that though in spite of best effort made by the appellant, the entire set of documents could not be gathered during the pendency of the proceeding before the Ld. CIT(E) and the appellant was, thus, unable to submit the same in order to satisfy the Ld. CIT(E) in regard to the genuineness of the activities carried out by the Trust. In that view of the matter, he prays for another opportunity of being heard to the appellant by the Ld. CIT(E) and undertakes to file the requisite documents and/or evidence in support of the case made out by th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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