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Income Tax Appellate Tribunal, DELHI
Before: SH. SHAMIM YAHYA & SH. ANUBHAV SHARMA
PER ANUBHAV SHARMA, JM:
The assessee has filed an application for registration u/s 12A(a) of the Income Tax Act, 1961 on 12.12.2018 with the C.I.T.(Exemption), Lucknow which was dismissed.
Heard and perused the record.
Non-appeared for the appellant at the time of hearing and notices have been issued earlier occasions also. Ld. DR supported the findings of Ld. CIT(E) submitting that the genuineness of activities were not established, therefore, the application was rightly rejected.