R.Venkadesh (Article Assistant) (165 Points)
07 March 2022
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(178099 Points)
Replied 07 March 2022
Mahesh khandare
(Chairman)
(22 Points)
Replied 02 October 2022
ssessee has filed application No.CIT EXEMPTION, PUNE/2022-
23/12AA/11605 in Form No.10AB under clause (iii) of first proviso to sub-section (5)
of section 80G of the Income Tax Act, 1961 on 30/03/2022.
2. The application was carefully perused and considered along with its
annexures. With a view to verify the genuineness of activities of the assessee and
fulfilment of conditions laid down in clauses (i) to (v) of Section 80G(5), a notice was
issued through ITBA portal on 03/08/2022 requesting him to upload certain other
information / clarification by 18/08/2022. Another opportunity was given to the
assessee vide notice dated 19/09/2022 requesting him to submit his compliance by
26/09/2022. The assessee was specifically informed that in the event of failure to
comply by the due date, the matter will be decided based on material available on
record. Both these notices were duly served on the assessee through e-portal /
email. An opportunity of being heard was also granted vide the above notice, but the
assessee did not attend on given date.
3. It is seen that the assessee has not submitted the requisite details. Even on
perusal of the application in form No.10AB, it is seen that the assessee has not
submitted any satisfactory material including a note on activities before the
undersigned.
3.1 As per the provisions of Rule 11AA(2)(h) of the Income Tax Rules, 1962, the
application in Form No.10AB shall be accompanied by note on activities giving details
of activities of the assessee. However, the assessee has failed to furnish the same.
It is also seen from the data available on ITBA portal that the assessee has not
uploaded these details despite giving ample opportunities as detailed above. In
absence of any such tangible material in respect of details and proof of activities
being carried out, it is not possible to ascertain as to whether the activities are in line
with the objects of the trust / institution. Hence, the undersigned is unable to draw
any satisfactory conclusion about genuineness of activities of the assessee and
fulfilment of conditions laid down in clause (i) to (v) of section 80G(5) of the Act.
4. In view of the above, the application filed by the assessee is hereby rejected.
Form AC also canceled
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