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TMI Blog2023 (6) TMI 1068X X X X Extracts X X X X X X X X Extracts X X X X ..... P : These two appeals are directed against the separate orders passed by the CIT(Exemptions), Pune on 30-03-2023. The first order is against the denial of Registration u/s. 12AB of the Income-tax Act, 1961 (hereinafter also called `the Act') and the second order is against denial of approval u/s. 80G. For the sake of convenience, these two appeals are clubbed and are being disposed of by this con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal before the Tribunal. 3. Having heard the rival submissions and gone through the relevant material on record, it is seen that the ld. CIT(E) required the assessee to furnish necessary details by issuing notice dated 09-01-2023. The information/details called for were furnished by the assessee. On verification of the details, the ld. CIT(E) issued another notice on 07-03-2023 pointing out ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of whatever little activities it carried out from that date till the requirement by the ld. CIT(E), vide his notice dt. 07-03-2023, were duly furnished along with necessary photographs. The registration was denied by observing that "the assessee failed to comply with the provisions of section 12AB(1)(b)(i) of the Income Tax Act, 1961 and hence, the undersigned is unable to draw any satisfactory co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to point out anything adverse either against the genuineness of the activities of the trust or the compliance of other laws. In our considered opinion, when the Trust Deed was there before the ld. CIT(E) and the assessee furnished all the necessary details of the activities carried out up to the stipulated date, there was no reason for the ld. CIT(E) to deny the benefit of registration u/s. 12AB ..... X X X X Extracts X X X X X X X X Extracts X X X X
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