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2023 (5) TMI 414

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.... NAUTIYAL - JUDICIAL MEMBER: This appeal has been filed by the Assessee against the order passed by the Ld. CIT(Exemption), Ahmedabad in Application No. CIT(E)- Ahmedabad/2022-23/12AA/11051 vide order dated 27.09.2022 passed for Assessment Year 2022-23. 2. The assessee has taken the following grounds of appeals:- "1. The Commissioner of Income Tax (Exemption) Ahmedabad has erred in Law and on....

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....ng that the assessee has furnished incomplete details, despite several opportunities. While dismissing the application of the assessee, the CIT(Exemption) made the following observations: "6. In spite of numerous opportunities and specific requisitions, the applicant has not submitted the requisite details. Neither the applicant has not submitted copy of trust deed nor has submitted audited/prov....

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....ects are complied. Reliance in this regard is also placed on the judgment delivered by the Hon'ble Supreme Court in the case of Commissioner of Income-tax, Ujjain Vs Dawoodi Bohara Jamat Civil Appeal No. 2492 of 2014. ..... 8. As discussed above, the applicant has failed to file documentary evidences to enable me to satisfy about the genuineness of its activities and to verify these activiti....

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....faction of Ld. CIT(Exemption) in support of the eligibility of the applicant's application for grant of registration of the Trust under Section 12AB of the Act. 5. The Ld. D.R. has also not objected to the matter being set-aside to the file of the Ld. CIT(Exemption) for denovo consideration of the application for registration of the Trust under Section 12AB of the Act, in the interest of justice.....