TMI Blog2021 (12) TMI 364X X X X Extracts X X X X X X X X Extracts X X X X ..... in the proceedings. We also note that the Ld. CIT(E) also did not care to mention any relevant fact. In as much as even the stated Aims and the Objects of the Trust and the supporting documents claimed to have been filed have remained unaddressed. The assessee cannot be allowed to absolve himself of all responsibilities and alternately shift the burden on the tax authorities expecting them to run helter skelter and gather evidences which the assessee seeks to rely upon. The onus placed upon the party seeking Registration cannot be allowed to be struck off on the specious plea that the assessee is unable to assist. In the absence of proper compliances etc before the Ld. CIT(Exemption) on the part of the assessee it is made clear that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t institution cannot afford to engage a senior lawyer. It was requested to decide the case on merits on the basis of written submissions, evidences given in the paper book and other material available on records. It is reiterated that institution does not have means to join online, therefore, appeal may please be decided on merits. Respectfully Submitted For Sadhna Ashram Trust Chitteshwaranand Sd/- President Dehradun Dated: 24th Nov, 2021 (Emphasis supplied) 4. On a reading of the order it appears that the assessee was not heard. The Ld. CIT DR accordingly was required to make his submissions in support of the order. The Ld. CIT DR relied upon the order drawing specific attention to Para 4 of the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d running a Goshala . How these activities justify the grant of Registration is to be demonstrated by the assessee. It is also found stated on behalf of the assessee that Registration Application u/s 12AA along with all the supporting documents was filed. In the Statement of facts filed, it is further stated as under:- 1. The appellant is a religious/charitable trust applied for registration u/s 12A(a) online on 17/4/2017. 2. The competent authority slept over the application till Sept., 2017 and issued first letter seeking documents/information for making compliance on 12.10.2.017 for the first time at Lucknow. 3. The information/documents desired were sent by speed posts which have admitted to have been received in the offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to wash his hands off claiming inability to engage a counsel, participate in the proceedings and avoid making available the relevant documents. Without ensuring that the documents are placed on record the onus placed upon the assessee cannot be said to be properly discharged in law. The assessee cannot be allowed to absolve himself of all responsibilities and alternately shift the burden on the tax authorities expecting them to run helter skelter and gather evidences which the assessee seeks to rely upon. The onus placed upon the party seeking Registration cannot be allowed to be struck off on the specious plea that the assessee is unable to assist. In the absence of proper compliances etc before the Ld. CIT(Exemption) on the part of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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