9911796707
TMI Blog2025 (1) TMI 1168X X X X Extracts X X X X X X X X Extracts X X X X ..... for registration in Form No.10AB under clause (iii) of section 12A(1)(ac) of the IT Act filed on 27.09.2023 respectively. ITA No.1073/PUN/2024 : 2. The appellant has raised the following grounds of appeal :- "1. On the facts and in the circumstances in the case and in law, Learned CIT (Exemption) have erred in not granting the registration u/s 12AB of IT Act 1961, by rejecting the application filed in form 10AB, and by cancelling the provisional registration granted on 25-05-2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act 1961. Appellant states that it is entitled for such registration and prays accordingly. Your appellant prays for deletion of entire addition. Your appellant craves for to add, alter, amend, modify, delete any or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied about the charitable nature and genuineness of the activities of the assessee and compliance to requirement of any other law for the time being in force by the institution as are material for the purpose of achieving its objects and therefore rejected the application filed by the assessee and also cancelled the provisional registration granted on 31.05.2021 u/s 12AB r.w.s. 12A(1)(ac)(vi) of the IT Act. It is this order against which the assessee is in appeal before this Tribunal. 5. Ld. AR appearing from the side of the assessee submitted before us that the order passed by Ld. CIT, Exemption, Pune is not justified. It was submitted by Ld. counsel of the assessee that detailed submission along with evidence was furnished before Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee. The assessee is also hereby directed to respond to the notices issued by Ld. CIT, Exemption, Pune in this regard and produce specific documents/evidences desired by Ld. CIT, Exemption, Pune in support of application for registration without taking any adjournment under any pretext, otherwise Ld. CIT, Exemption, Pune shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee in this appeal are partly allowed. 8. In the result, the appeal filed by the assessee in ITA No.1073//PUN/2024 is allowed for statistical purposes. ITA No.1072/PUN/2024 : 9. The instant appeal is filed against the order passed by Ld. CIT, Exemption, Pune, rejecting the application for grant of approval u/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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