Appeal granted for registration & exemption under sections 12AA and 80G for charitable trust

The Tribunal allowed the appeal of the assessee, directing the grant of registration under section 12AA and exemption certificate under section 80G. Despite initial delays in filing the appeal and non-commencement of activities as per the Trust Deed, the Tribunal relied on precedents to emphasize the charitable nature of the trust's objects, leading to the grant of necessary registrations and exemptions.

---

---

Issues:
1. Delay in filing the appeal for grant of initial exemption u/s. 80G.
2. Denial of registration u/s. 12AA due to non-commencement of activities as per Trust Deed.
3. Tribunal's direction to grant registration u/s. 12AA and exemption certificate u/s. 80G based on precedents.

Analysis:

Issue 1: Delay in filing the appeal
The appeal was filed against the rejection of initial exemption u/s. 80G. The appeal was initially delayed by 189 days, but the assessee submitted a condonation petition explaining the reasons for the delay. The Tribunal considered the details provided and found that the assessee had reasonable cause for the delay. Consequently, the Tribunal condoned the delay and proceeded to decide the appeal on its merits.

Issue 2: Denial of registration u/s. 12AA
The assessee was denied registration u/s. 12AA primarily because the activities as per the Trust Deed had not commenced. However, based on a previous Tribunal decision in a similar case, the Tribunal directed the DIT(E) to grant registration u/s. 12AA. The denial of registration u/s. 80G was also based on the same reason, but the Tribunal, following its own precedent, allowed the assessee's appeal for registration u/s. 12AA and directed the DIT(E) to grant registration to the assessee-trust.

Issue 3: Tribunal's direction based on precedents
The Tribunal relied on previous decisions in similar cases to grant registration u/s. 12AA and exemption certificate u/s. 80G to the assessee-trust. The Tribunal referred to specific cases and emphasized that as long as the objects of the trust are charitable in nature, registration cannot be refused. The Tribunal followed the precedent set in those cases and directed the DIT(E) to grant the necessary registrations and exemptions to the assessee-trust.

In conclusion, the Tribunal allowed the appeal of the assessee based on the precedents and directions given in similar cases, emphasizing the importance of charitable nature of trust objects in granting registrations and exemptions under the Income Tax Act.

---