TMI Blog2023 (2) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... ugh ITBA portal on 30/08/2022 requesting the assessee to upload certain information/verification. CIT granted another opportunity to the assessee vide notice dated 20/10/2022 to make necessary compliance and furnish the information sought. However, in absence of any submission of the assessee, the learned CIT proceeded to pass the impugned order rejecting the application made by the assessee in Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii) of the Income Tax Act, 1961 ( the Act ) by the learned Commissioner of Income Tax (Exemption), Pune ( learned CIT ). 2. In this appeal, the assessee has raised the following ground: 1. Order passed by the Learned Commissioner of Income-Tax, Exemptions, Mumbai U/s 12AB rws 80G(5)(ii) of the act dated 31/10/2022 [DIN: ITBA/EXM/F/EXM45/2022-23/1046531754(1) is Bad in law as the same is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 10A for obtaining registration under section 80G(5)(iv), which was approved, and a provisional registration certificate under the aforesaid section in Form 10AC was issued on 08/02/2022. Subsequently, as per the amended provisions of section 12AB r/w section 80G(5)(iii), the assessee uploaded Form 10AB. Vide impugned order, application in Form 10AB was rejected by the learned CIT. 4. From the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce, the assessee should be provided with one more opportunity to present its case before the learned CIT. Accordingly, we set aside the impugned order and direct the learned CIT to de novo consider the application of the assessee trust as per law. As a result, sole ground raised by the assessee is allowed for statistical purposes. 6. In the result, the appeal by the assessee is allowed for stat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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