Assessee filed applications for renewal of registration u\/s. 12A(1)(ac)(iii) and S. 80G(5)(iii) in Form No. 10AB. 3 Notices providing an opportunity of hearing were issued to the assessee, which remained non-complied. No adjournment applications were filed. In appeal, no justifiable reasons were submitted. Tribunal held that Tribunal cannot be used as a forum for seeking restoration of the matter and allowing another innings before the CIT(Exemption). Appeals of the assessee were dismissed, and 12AB and 80G Rejection orders were upheld.<\/p>\n","protected":false},"excerpt":{"rendered":"
S. 12A: Registration-Trust or institution-Procedure for fresh registration-Opportunity of being heard-Assessee trust did not reply to 3 Notices of hearing-Registration application rejected-No adjournment filed-No justifiable reasons-In Appeal, Tribunal dismissed the appeal and upheld the S. 12AB and 80G Rejection Order.[S.12AB, 80G (5)(iii)] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-61301","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fWJ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61301","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=61301"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61301\/revisions"}],"predecessor-version":[{"id":61302,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/61301\/revisions\/61302"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=61301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=61301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=61301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}