Sec. 11 of Income Tax Act, 1961— Exemption — the assessee, had applied for registration of trust u/s.12AA of the Income Tax Act, 1961 before the CIT(E), however the said application for registration u/s.12AA of the Act was rejected by the CIT(E), Ahmedabad by holding that assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of the assessee-trust activities. The assessee had already submitted all the required documents which were not considered by CIT(E) held that nature of activities of the assessee were not clear. Held that nature of activities of the assessee were not clear. Accordingly, the appeal of the assessee was set aside to the file CIT(E) for statistical purposes.
That the assessee had applied for registration of trust u/s.80G(5) of the Income Tax Act, 1961 before the CIT(E), Ahmedabad, however, the said application for registration u/s.80G(5) of the Act was rejected by the CIT(E), Ahmedabad by holding that assessee failed to file documentary evidences to enable him to bring satisfaction about the genuineness of the assessee-rust activities.
 Both the sides consented that identical issue is involved in this appeal as well. Thus, for parity of reasons noted above, view in ITA shall apply mutatis mutandis to this appeal captioned above. As a result, the appeal of the Assessee was also allowed for statistical purposes. Both the appeals of the assessee were allowed for statistical purposes. --- JAN MANGAL PHARMACY FOUNDATION vs. CIT. [2020] 23 ITCD Online 71 (AHD)