KANISHKA FOUNDATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

आदेश / O R D E R Per Amarjit Singh (AM): This appeal filed by the assesse is directed against the order passed by the ld. CIT(Exemption) dated 19.04.2023 for A.Y. 2022- 23. The assessee has raised the following grounds before me: “1. On the basis of facts and in the circumstances of the case and as per law, the Commissioner of Income Tax, (Exemptions) Mumbai, is not justified in rejecting the registration on the basis of non- submission of documents by the assessee, as the assessee was not aware of the requirements. The application for registration u/s 12AA be restored by setting aside his order dt. 10.03.2023.

2. The appellant craves leave to add, alter, omit or substitute any of the grounds at the time of hearing of the appeal.”

P a g e | Kanishka Foundation Vs. CIT(Exemption)