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2022 (5) TMI 828 - AT - Income TaxExemption u/s 11 and 12 - CIT(E) rejected the application under Section 80G of the Act for want of necessary evidence on the activities carried by the assessee-trust - HELD THAT:- The assessee failed to file the details genuineness of activities and the audited accounts for financial year (F.Y.) 2018-19 and provisional accounts for the period from 01/4/2019 to till filing the application for registration/approval. Before us, neither the officer bearer of the assessee-trust has come forward to explain and substantiate nor filed any written submission. In the statement of fact, the assessee submitted that the assessee was granted certificate u/s 12AA decades ago and assessee is not having any record of physical copy. The assessee is claiming exemption u/s 11 and 12 on the basis of registration under Section 12A of the Act, thus, there was no question of rejection of 80G application. It is also stated that Form 10G is complete and that all information were furnished within due time. We do not find any merit in the statement of fact in absence of any supporting evidence as required by ld. CIT(E) in its various show cause notices as recorded of the impugned order. Therefore, we do not find any merit in the grounds of appeal raised by the assessee and the same is dismissed.
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