Assessee filed its application for registration u/s 12AB in form no. 10AB. The Commissioner asked the assessee to furnish the details of activities to be carried out by assessee and also the details of documents as prescribed under rule 17A(2).  The assessee failed to file the documentary evidences to satisfy  the genuineness of its activities and to verify acitivities were in consonance with its objects. The commissioner rejected the application  . On appeal the  ITAT held that the assessee failed to satisfy  the genuineness of the activities carried out by the assessee and  the Commissioner is justified in rejecting  the  application. Appeal of the  assessee is dismissed . . ( AY. 2023-24 )