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2021 (7) TMI 709 - AT - Income TaxRegistration u/s 12AA and 80G - genuineness of activities is not established by the assessee and further that assessee has not been granted registration u/s 12AA - HELD THAT:- We find that the assessee filed application under section 80G & 12AA of the Act on 03.09.2020 in prescribed form under relevant Rule of Income Tax Rules - we find that ld. CIT(E) dismissed/rejected both the application of assessee for the want of sufficient information about the genuineness of activities of the assessee - the assessee vehemently submitted that no notice was received from the office of ld. CIT(E) - assessee placed on record the copy of screenshot of ITBA portal, wherein the email address of assessee is not mentioned correctly. The assessee was not served notice due to wrong reference of email address, therefore, in our view the assessee was prevented by sufficient cause for not furnishing the required details about the genuineness of activities - we deem it appropriate to restore both the appeals to the file of ld. CIT(E) to consider the application(s) of assessee afresh. Both the appeals of assessee are allowed for statistical purpose.
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