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2017 (11) TMI 171 - AT - Income TaxRequest for registration of the assessee society u/s 12A(1) rejection - assessee had failed to provide the complete address and PAN of the donors and also failed to produce the books of account, bank statements and vouchers in respect of expenses claimed by the assessee for verification of the objects and activities of the trust - Held that:- On a careful consideration of the matter and having regard to the submissions of the ld. AR, we are of the considered opinion that instead of dismissing the appeal in limine for non-production of the record before the Ld. CIT (E) during the course of enquiry, the ends of justice would be met by allowing an opportunity to the assessee to prove their case with reference to the documentary evidence to be produced before the Ld. CIT (E). It is made amply clear that it is the final opportunity to the assessee to produce all the relevant record before the Ld. CIT (E) and to cooperate for the disposal of the matter on merits. Ld. CIT (E) will afford an opportunity to the assessee to prove their case by producing the record available with them.
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