9911796707
TMI Blog2022 (4) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... is illegal and without jurisdiction for the reason that the learned Commissioner has totally ignored the provisions of Section 12AA (2) of the Income Tax Act 1961 before passing the impugned order. It is respectfully submitted that Section 12AA (2) provides that every order granting or refusing registration shall be passed before the expiry of six months from the end of the month in which the application was received. It is submitted that in the instant case, the Appellants had filed online application for registration under Section 12A on 10.5.2017 (please refer to EXB-II of this appeal) and hence the learned Commissioner has no authority to pass order after 30.11.2017. Since the impugned order has been passed on 28.6.2018 i.e. after on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner has grossly erred in mentioning at para No.4 that the applicant had submitted details in part on 22.02.2018 instead of precisely mentioning what information or documents were missing. It is submitted since the learned Commissioner has demanded the similar details / documents in both his letters dated 05.01.2018 and dated 07.05.2018 inspite of all the details/ documents were submitted with the application dated 12.12.2017 and then with the submissions dated 12.02.2018. Therefore it is submitted that the learned Commissioner has passed the impugned order in violation of principles of natural justice and is required to be set aside by the Hon'ble Tribunal. 04) The learned Commissioner has grossly erred in rejecting the applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) to set aside the impugned order in toto with immediate effect b) to grant personal hearing before finalisation of the present appeal c) to allow us to add, alter, delete and modify the submissions made in the instant appeal d) to grant any other relief as may be deemed fit." 2. Brief facts of the case are that the assessee-trust or registration under section 12AA in form 10A rule 11AA on 18.12.2017. The ld. CIT(E) vide its letter dated 05.01.2018 called certain details as mentioned in the order. The ld. CIT(E) recorded that the assessee in its reply dated 22.02.2018, furnished details in part. Accordingly keeping in view, the principle of natural justice, final opportunity was given to the assessee furnished the details and fixed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. The ld. CIT-DR for the revenue submits that in para 6 of the impugned order, ld. CIT(E) clearly held that the assessee has not furnished the relevant document to prove that the activities carried out by the assessee in accordance with object of the assessee-trust. The assessee was given ample opportunity to prove the genuineness of activities as per the object of assessee trust. The assessee failed to prove the genuineness of activities in accordance with object of the trust. Therefore, registration was declined. Further, ld. CIT-DR submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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