2018 (10) TMI 734

We have considered the submissions of both the parties and perused the material available on the record. In the present case it is noticed that learned CIT(E) on the one hand admitted that the assessee filed the documents on 17.10.2014 and 24.10.2017 relating to the case on the other hand he stated that the assessee had not filed the requisite details to establish the genuineness of the activities .....

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rder dated 26.10.2017 of the CIT(E), New Delhi. Following grounds have been raised in this appeal:- 1. The Ld. CIT(Exemption) has erred both in law and on facts in rejecting the application of the appellant trust u/s 12A of the I.T. Act, 1961 ignoring the materials and evidences submitted by the appellant trust to prove the genuineness of the activities of the trust and there is no adverse funding .....

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. 10A seeking registrations under section 12AA of the Income Tax Act, 1961 (hereinafter referred to as the Act ). The learned CIT(E) dismissed the appeal by passing the ex parte order by stating that the case was fixed for hearing on 16.10.2017 but on the same date nobody appeared and that assessee filed documents on 17.10.2017 and 24.10.2017 but nobody appeared. The learned CIT(E) observed that t .....

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ed CIT(E) on the one hand admitted that the assessee filed the documents on 17.10.2014 and 24.10.2017 relating to the case on the other hand he stated that the asessee had not filed the requisite details to establish the genuineness of the activities. It is also an admitted fact that learned CIT(E) dismissed the application of the assessee by passing the exparte order. 7. I, therefore, by consider .....

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