The issue is restored to the Commissioner (E) to allow the assessee to file requisite details of activities undertaken including audited accounts for financial years 2020-21 and 2021-22 and decide the application afresh, after granting opportunity of hearing including to make further submission to prove the object of assessee-trust and its activities.
Prayosha Education Trust v. CIT (2023)106 ITR 42 (SN.)(Surat) (Trib)
S. 12AB: Procedure for fresh registration-Remanded to Commissioner (E) to allow assessee to file requisite details of activities undertaken including audited accounts for financial years 2020-21 and 2021-22 and decide application a fresh.