9911796707
TMI Blog2025 (5) TMI 1641X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to as "the Act"). 2. The brief facts of the case are that, the appellant-assessee is a charitable trust carrying out the charitable activities of having built the cowsheds for cows. The activities of Trust include assistance in grooming, treating, rearing caring for, or maintaining sick, malformed abandoned or unowned cows or cattle. The scope' activities expand to taking care of cows to protect them from rain, sun, etc. The nature of activities also includes in times of calamities like draught, rail, flood, scarcity, cyclone, Epidemic, etc. to make camps, and observation centers, to provide grass, to provide medicine, medical treatment and vaccination for the needy, injured and infected animals or cows. The activities also i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the supporting documentary evidences furnished before him against the notices issued by him calling for various details/ information/ explanation. 2.2. The assessee's written submission in brief is that, the assessee is a Charitable Trust, which applied for its registration u/s. 12A of the Income Tax Act, 1961 as on 09.06.2023. Thereafter, notices dated 04.10.2023 and 03.11.2023 were issued by the Ld. CIT(Exemption), for which we had requested adjournment as on 16.11.2023 and the assessee received notice as on 21.11.2023 which was supposed to be replied on or before 06.12.2023. The assessee thus submitted the detailed reply along with necessary documentary evidences as on 06.12.2023 via Email as the particular tab for furnishing the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to be excessively technical and contrary to the scheme of registration, particularly in a case where the assessee asserts that activities have not commenced. 5.2. The Ld. Departmental Representative (DR) for the Revenue did not object to the restoration of the matter to the file of the CIT(E) for a fresh adjudication on merits. 5.3. We have heard the rival submissions and perused the material available on record. It is a settled principle of law that the process of registration under section 12AB of the Act is not an assessment of income, but rather a preliminary stage to examine the genuineness of the trust's objects and proposed activities. When the trust has explicitly stated that it has not filed returns as it had no activities and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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