TMI Blog2023 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... order to verify the genuineness of the activities of the assessee and fulfilment of conditions laid down in section 80G(5) of the Act, issued notice through ITBA portal on 02/08/2022 requesting the assessee to upload certain information/verification. CIT granted another opportunity to the assessee vide notice dated 16/09/2022 to make necessary compliance and furnish the information sought. However ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J.M. The present appeal has been filed by the assessee challenging the impugned order dated 29/09/2022 passed under section 12AB r/w section 80G(5)(iii) of the Income Tax Act, 1961 ( the Act ) by the learned Commissioner of Income Tax (Exemption), Pune ( learned CIT ). 2. In the larger interest of justice, the slight delay of 10 days in filing the present appeal is condoned. During the hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ust is registered under Bombay Public Trust Act, 1950 vide Registration No. E 4075, Thane, dated 09/03/2006. The assessee is registered under section 12A(1)(ac)(i) of the Act. The assessee applied in Form 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 24/09/2021. Subseque ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation made by the assessee in Form 10AB. 6. Having heard the submissions of both sides and perused the material available on record, we are of the considered view that in the interest of natural justice, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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