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2022 (4) TMI 1009 - ITAT SURATExemption u/s 11 - registration under section 12AA - proof of charitable activity u/s 2(15) - Whether applicant does not have intention even to start charitable/religious activities? - HELD THAT:- On perusal of audit account, it was noted that for Financial Year 2013- 14 to 2016-17, the assessee has not carried out any activities as per the objects of the trust. The assessee has neither carried out any charitable/religious activities nor established corpus to undertake the charitable activities. Thus, it clearly indicates that the applicant does not have intention even to start charitable/religious activities. No details were provided and were verification of the objects as per the trust deed. Therefore, the genuineness of the activities were not established. On the aforesaid observation that the assessee were to furnish documentary evidence to satisfy the genuineness of activities and that those activities are in consonance with the objects of the trust or institution. Accordingly, the ld. CIT(E) rejected the application vide order dated 28.02.2018. Admit by order of the ld. CIT(E), the assessee has filed present appeal before this Tribunal. None appeared of the assessee despite, the service of notices through registered post one more occasions. Therefore, we left no option accepted the hearing the submission of ld. Commissioner of Income tax-departmental representative (Ld. CIT-DR) for revenue and to decide the appeal on the basis of material available on record. We find merit in the submission of ld. CIT-DR for the revenue that assessee failed to prove necessary evidence to prove the genuineness of activities, if any carried out by the assessee in accordance with objects. Moreover, on perusal of the audited account for three preceding year source that assessee has not carried out any activities as per the object of the trust. Therefore, in view of the aforesaid observations, we do not find any merit in the grounds of appeal raised by the assessee. - Decided against assessee.
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