Madhumita Roy ORDER
Madhumita Roy, Member (J)
1. The bunch of six appeals filed at the behest of the different assessees are directed against the order dated 23.09.2022 (in ITA No. 509, 521 & 525/Ahd/2022) & 26.09.2022 (in ITA Nos. 513, 517 & 529/Ahd/2022), passed by the Ld. Commissioner of Income Tax (Exemptions), Ahmedabad (in short 'CIT(E)') under Section 12AA of the Income Tax Act, 1961, (hereinafter referred to as 'the Act') for Assessment Year 2022-23 in all appeals.
2. Since, the matters relate to identical issue, the bunch of appeals are heard analogously and are being disposed of by a common order for the sake of convenience.
3. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record.
4. Rejection of application in Form 10AB under Section 12AB of the Act on the ground of non-satisfaction of genuineness of the activities of the trust is under challenge before us by different assessees.
5. The assessee filed application for grant of registration of the trust under Section 12AB of the Act in Form No. 10AB under Rule 17A of the IT Rules, 1962.
6. The brief facts leading to the issue is this that application under Section 12AB of the Act was filed by the different assessees in Form No. 10AB under Rule 17A of the Income Tax Rules, 1962. Notice whereof on different dates was issued to different assessees and sent through ITBA on the e-mail id through which the above application was sent to the department. The assessee was directed to furnish detailed submissions on the activities carried out by the trust and certain details and/or documents in support of application for grant of registration of the said trust. As nothing was forthcoming, further letter to that effect, was also issued upon which few documents were supplied and few information/documents were remained to be supplied. In fact, some of the assessees filed few details as directed and the following crucial information/documents were remained to be supplied:
i. Certified copy of Undertakings of Section 2(15), 11(5), 12AB, 13(1)(c).
ii. Income & Expenditure Statement for F.Ys. 2019-20 & 2021-22.
iii. Audited Accounts for F.Ys. 2019-20 & 2021-22.
iv. Undertaking regarding adherence towards all the requirements of law as are material for the purpose of its objects as enumerated in the trust deed.
v. Id proofs of the Trustees
7. Under Section 12AB of the Act, it is the mandatory duty cast upon the CIT(E)/Principal Commissioner to conduct an enquiry about the activities of the Trust and to verify the objects as per the Trust deed and the genuineness of the activities of the Trust upon receipt of the relevant documents furnished by the assessee alongwith application for grant of registration of the Trust. Further that, the Commissioner is required to be satisfied himself about the genuineness of the activities of the trust and also to verify that these activities are in consonance with the objects of the Trust or Institution. Despite various opportunities as per the statutory provision, the assessee failed to submit the complete set of details and therefore, satisfaction in regard to the genu........