VASHI PARIVAAR FOUNDATION,PUNE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

This is an appeal filed by the assessee against the order of ld.Commissioner of Income of Tax(Exemption) dated 03.03.2023.

None appeared for assessee. Notice was sent by ITAT Pune by Speed post on 17.05.2023 and has been duly served on the assessee as per tracking report.

On perusal of the ld.CIT(E)’s order, it is observed that ld.CIT(E) had given opportunities to the assessee vide notice dated Vashi Parivaar Foundation [A] 10.01.2023 and 29.01.2023. But assessee failed to comply the notices. The ld.CIT(E) held that in absence of details, genuineness of the activities could not be verified, charitableness of the activities could not be verified. Therefore, the ld.CIT(E) denied registration under section 12AB of the Act. And also withdrew the provisional registration granted on 27.05.2021. It is observed that assessee has not filed any details before this Tribunal. No one has appeared on behalf of the assessee. In these facts and circumstances of the case, we are of the opinion that ld.CIT(E) has rightly rejected registration, accordingly, order of ld.CIT(E) is upheld. All the grounds of appeal raised by the assessee are dismissed.

In the result, appeal of the assessee is dismissed.