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TMI Blog2023 (6) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... R S.S. VISWANETHRA RAVI, JM : These two appeals by the assessee against the common order dated 05-03-2023 passed by the Commissioner of Income Tax (Exemption), Pune ['CIT(Exemption)'] for assessment year 2023-24. 2. We find no representation on behalf of the assessee nor any application filed seeking adjournment. Thus, the assessee called absent and set ex-parte. Therefore, we proceed to dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , a notice was issued through ITBA portal on 13-01-2023 requesting the assessee to upload certain information/clarification i.e. date of commencement of activity, date of expiry of provisional registration, details of any other 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, li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcular No. 6 of 2023 dated 24-05-2023 issued by the CBDT, clarification regarding provisions relating to charitable and religious trusts. On perusal of para No. 4 of the said Circular, it is noted that the due date for furnishing application for registration/approval by the provisionally registered / approved trusts was extended till 30-09-2022. Further, in para No. 5, we note that it was clarifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n) is not justified in cancelling the provisional registration granted on 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 suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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