9911796707
TMI Blog2022 (7) TMI 1557X X X X Extracts X X X X X X X X Extracts X X X X ..... o 1, the Association had filed the details to the extent available with the Commissioner of Income Tax. 3. Without prejudice to ground no 1 & 2 the Appellant is ready to file all other details as may be required by the Commissioner." 3. The brief facts of the case are that the assessee / applicant filed an application for registration of the trust section 12AA of the Act which was received by the office of the CIT (Exemption) on 09-03-2019 in Form number 10A under Rule 17A of the Income Tax Rules, 1962. The CIT (Exemption) issued letter dated 05-08-2019 asking the applicant to furnish certain details in respect of the activities carried out the Trust as well as certain details/documents as mentioned in the said letter. In response, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made. Thus, the genuineness of the activities does not get established. This clearly indicates that the applicant does not have intention even to start charitable/religious activities. Section 12AA makes, it very clear that before granting registration under this section, the Commissioner has to satisfy himself about the genuineness of the activities of the trust or institution and also he has to verify that these activities are in consonance with the objects of the trust or institution. Reliance in this regard is placed on 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. The facts considered in Para 14 of the judgment by the Hon' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary details/documents as may be required for registration of Trust. The counsel for the assessee submitted that the order dismissing the application of the assessee/applicant has been passed ex- parte without giving him a fair opportunity of hearing. Given the above facts, we note that the CIT (Exemptions) passed the order ex-parte and the assessee/applicant did not have opportunity to present his case in detail. We note is that only two notices of hearing were issued to the assessee/applicant out of which only one remained un-compiled with. In the interest of justice, we are therefore, hereby setting aside the matter to the file of CIT (Exemptions) for fresh consideration, after giving due opportunity of hearing to the assessee/applicant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
