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2013 (10) TMI 745 - AT - Income TaxEven after registration given u/s 12AA of the Income tax act, A.O. is can enquire about the details to provide exemption u/s 11 & 12 of the act – Held that:- Case laws relied upon by the learned first appellate authority arc relating to granting registration under s. 12AA of the Act and not relating to exemption provided under ss. 11 and 12 of the Act - When the registration is granted, it does not mean that the AO is barred from examining the details of various activities/work undertaken by the trust to achieve the object of the assessee-trust. The AO is within his power to call complete details of income and expenditure of the assessee whether these have been spent on the activities to achieve the objects of the trust or not - In spite of various opportunities given by the AO, the assessee, nor his Authorized Representative filed details as required by the AO - Learned counsel for the assessee has not filed any details specifically asked - Assessee-trust has not proved its case for seeking exemption under s. 11 of the Act by producing various details of expenditure incurred by the assessee-trust on various activities undertaken to achieve its objects before any Revenue authorities - Learned first appellate authority has wrongly deleted the additions in dispute by passing the impugned orders which deserves to be cancelled – Order of the A.O. is upheld – Decided in favor of Revenue.
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