TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal Dismissed Due to Time Bar and Lack of Merit</h1> <h3>M/s. Bhandary Seva Samithi, C/o. Shankar & Kishore Versus The Director of Income Tax (Exemptions)</h3> M/s. Bhandary Seva Samithi, C/o. Shankar & Kishore Versus The Director of Income Tax (Exemptions) - TMI Issues:1. Delay in filing the appeal for grant of approval under section 80G(5)(vi) of the Income Tax Act.2. Merits of the case regarding rejection of the application by the Director of Income Tax (Exemptions).Issue 1: Delay in Filing the AppealThe appeal filed by the assessee against the order of the Director of Income Tax (Exemptions) was found to be time-barred by 49 days. The assessee sought condonation of delay, attributing it to the rejection of approval for non-attendance and subsequent representation made before the Director. However, the Tribunal noted that the assessee failed to provide any evidence of such representation, indicating a false plea. The Tribunal emphasized the importance of coming clean with a reasonable explanation for the delay. Despite the delay being 49 days only, the Tribunal found the lack of a convincing explanation and false plea as grounds to dismiss the appeal.Issue 2: Merits of the CaseThe Director of Income Tax (Exemptions) rejected the application on the grounds that the assessee trust was not engaged in charitable activities and focused solely on the 'Bhandary Community.' Additionally, the trust did not submit essential details such as bank transaction summaries, audit accounts, donation details, and failed to meet the requirements of section 80G(5)(vi). During the hearing, the assessee's representative could not provide the necessary details or challenge the findings of the Director. Despite specific requests, no supporting documents or objects of the trust were presented. Consequently, the Tribunal upheld the Director's decision, stating that there was no reason to interfere with the rejection of the application even on the merits of the case.In conclusion, the Appellate Tribunal ITAT MUMBAI dismissed the appeal filed by the assessee against the rejection of approval under section 80G(5)(vi) of the Income Tax Act due to a time-barred filing and lack of merit in the case. The Tribunal highlighted the importance of providing genuine explanations and supporting evidence in legal proceedings to ensure transparency and fairness in the judicial process.
TaxTMI 
TaxTMI 
