TMI Blog2022 (4) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... No details were provided and were verification of the objects as per the trust deed. Therefore, the genuineness of the activities were not established. On the aforesaid observation that the assessee were to furnish documentary evidence to satisfy the genuineness of activities and that those activities are in consonance with the objects of the trust or institution. Accordingly, the ld. CIT(E) rejected the application vide order dated 28.02.2018. Admit by order of the ld. CIT(E), the assessee has filed present appeal before this Tribunal. None appeared of the assessee despite, the service of notices through registered post one more occasions. Therefore, we left no option accepted the hearing the submission of ld. Commissioner of Income ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A (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 one year from the date of application, the impugned order is illegal and without jurisdiction as it is passed in violation of deeming provisions of Section 12AA(2). It is submitted that in the impugned order, in the opening para, the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned 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 application for registration under Section 12AA on the ground that the Appellants had failed to submit trust deed duly certified by the trustee. It is submitted that the Appellant had already submitted the trust deed alongwith ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade 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 the hearing on 25.05.2018. In the said notice, it was made clear that non-compliance of notice will lead to rejection of application for want of details. The assessee filed its reply and contended th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the assessee has not come forward to prove the genuineness of activities. Mere filing in appeal, It is not sufficient to seek the relief. 5. We have considered the submission of ld. CIT-DR for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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