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TMI Blog2025 (5) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the appellant trust is that it was denied the registration sought for u/s 12AB and denied the 80G exemption. 3. ITA No. 4913/Mum/2024 deals with rejection of application filed by the appellant for 80G exemption and ITA No. 4914/Mum/2024 deals with rejection of registration sought u/s 12AB of the Income-tax Act, 1961 (in short 'the Act'). 4. In the appeal ITA No. 4913/Mum/2024, the appeal filed the following ground: On the facts and in the circumstances of the case and in law, the Ld. CIT(E) erred in rejecting application filed for 80G exemption) 5. The Ld. CIT(Exemption) has issued a letter to the appellant with regard to proceedings u/s 80G(5)(iii) stating that the funds received by your trust cannot be applied beyond Indian sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal proceedings before ITAT, the Ld. AR of the appellant has stated that the time given to submit the details was very short and hence could not submit the same. It was also submitted before the ITAT that all the details would be furnished before the Ld. CIT(Exemption) and an opportunity may be given. The Ld. Departmental Representative (DR) did not controvert the submission of the appellant. 7. After hearing both sides it is decided to give an opportunity to the appellant trust to file all the details which were required by the Ld. CIT(Exemption). The Ld. CIT (Exemptions) is directed to take into consideration all the details submitted by the appellant trust and pass an order afresh. Accordingly, the issue is remitted to the file of Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is unable to come to the conclusion about the genuineness of the trust. Hence, the application seeking registration u/s 12AB was rejected. 9. Aggrieved by the order of the Ld. CIT(Exemption), the appellant filed an appeal before the ITAT. Before the ITAT, the Ld. AR of the appellant has stated that the time given to submit all the required details is quite short and the Trust is genuine in all represents and he is entitled for registration u/s 12AB and 80G of the Act. It was submitted that during the hearing proceedings before the ITAT, the Ld. AR of the appellant has stated that if an opportunity is given, all the required details would be submitted. Hence, it is requested that an opportunity may be given to file all the required detail ..... X X X X Extracts X X X X X X X X Extracts X X X X
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