TMI Blog2021 (7) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... tal, 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. - ITA Nos. 23 and 24/SRT/2021 - - - Dated:- 24-6-2021 - Pawan Singh, Member (J) And Dr. Arjun Lal Saini, Member (A) For the Appellant : Suresh K. Kabra, CA For the Respondents : Ritesh Mishra, CIT-DR ORDER Pawan Singh, Member (J) 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26.10.2020 and further on 15.02.2021 through ITBA Portal on the email address given by the assessee-trust. In response to the said notice again, the assessee has not furnished any document or information. Therefore, the ld. CIT(E) proceeded to consider the application on the basis of material available on record. The ld. CIT(E) after considering the material on record took his view that genuineness of activities is not established by the assessee and further that assessee has not been granted registration under section 12AA of the Act. Accordingly, the assessee is not eligible for approval under section 80G(5) and dismissed the application. 3. The other application filed under section 12AA of the Act was also dismissed with similar obse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the matter may be restored to the file of ld. CIT(E) for considering the application afresh. To support his contention the learned AR for the assessee also filed copy of screen shot of ITBA portal. 5. On the other hand, the ld. CIT-DR for the Revenue supported the order of ld. CIT(E). On confronting about the wrong email address as the ld. AR of the assessee furnished the screenshot of ITBA portal. The ld. CIT-DR submit that the Bench may take decision as per the discretion and in accordance with law. 6. We have considered the submission of both the parties and perused the record. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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