BHARTIYA TATTVA FOUNDATION,BULANDSHAHR vs. ITO WARD-2(3)(2), BULANDSHAHR

None appeared on behalf of the assessee at the time of hearing, neither any adjournment has been sought for. However, having regard to the order passed by the Ld. CIT(E) on the activities claimed to have been maintained by the assessee being charitable purposes, these appeals are heard analogously and are being disposed of ex-parte.

Both appeals filed by the assessee are directed against different orders both dated 28.11.2024 passed by Ld. Commissioner of Income Tax (Exemptions), Lucknow rejecting the grant of registration under Section12AB and80G of the Income Tax Act as prayed by the assessee. The assessee trust made an application for registration under Section 12AB of the Income Tax Act, 1961 dated 21.01.2023 and also an application for registration of Trust under Section 80G(5) of the IT Act dated 10.05.2024 both in Form No.10AB under Rule 17A of the Income Tax Rules, 1962. It appears from the records that registrations so prayed for by the assessee were rejected due to non-filing of relevant documents by the assessee; no details of activities have been filed. In the absence of evidence with regard to the commencement of the charitable activities, no verification could have been done, neither the genuineness of the activities as per object of the trust could be verified. Therefore, in fact, in the absence of proper documentary evidence to satisfy the genuineness and commencement of the charitable activities of the assessee Trust, both the applications stood rejected. Order pronounced in the open Court on 22.08.2025. /- cccccccccccccccc Dated:.22.08.2025