TMI Blog2023 (6) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... iven an opportunity to furnish all the required documents as called by the CIT(Exemption) in the interest of justice. The order of CIT(Exemption) is not justified in cancelling the provisional registration granted on 06-04-2022 u/s. 12AB - along with the Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh examination. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. - ITA Nos. 519 And 520/PUN/2023 - - - Dated:- 31-5-2023 - Shri S.S. Viswanethra Ravi, Judicial Member And Shri G.D. Padmahshali, Accountant Member For the Assessee : None ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er law applicable for achievement of objectives and the proof of compliance of said law, proof of identity of main trustees/directors, year-wise list of donations received, list of donors, note on activities along with supporting credible evidence, details of business undertakings etc. It was stated that the assessee has to submit the said details by 27-01-2023. According to CIT(Exemption) no compliance was made by the assessee. In order to give another opportunity another notice dated 02-02-2023 issued to the assessee why application filed seeking registration u/s. 12AA of the Act should not be rejected, for which it is noted from para No. 2.1 of the impugned order, no compliance was made by the assessee. Therefore, the CIT(Exemption) reje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 06-04-2022 u/s. 12AB of the Act. Therefore, in view of the facts and circumstances of the case along with the Circular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, we deem it proper to remand the matter to the file of CIT(Exemption) for its fresh examination. The assessee is liberty to file evidences, if any, in support of its claim. Thus, the grounds raised by the assessee are allowed for statistical purpose. 8. In the result, the appeal of assessee is allowed for statistical purpose. ITA No. 520/PUN/2023, A.Y. 2023-24. 9. We find that the issue raised in the appeal and the facts in ITA No. 520/PUN/2023 is identical to ITA No. 519/PUN/2023. Since, the facts in ITA No. 520/PUN/2023 is similar to ITA No. 519/PUN/2023, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
