Appeal delay condoned, registration application remanded for re-adjudication, assessee granted another opportunity.

The delay in filing the appeal before the Tribunal was condoned due to circumstances beyond the assessee's control, with no deliberate misconduct found. The rejection of the application for registration u/s.12AA was remanded back to the Ld. CIT(Exemption) for re-adjudication, granting the assessee another opportunity to provide necessary details while ensuring compliance with natural justice principles and the law. The appeal of the assessee was allowed for statistical purposes, with the order pronounced on June 14, 2021.

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Issues: Delay in filing appeal before the Tribunal, Rejection of application for registration u/s.12AA of the Act

Delay in filing appeal before the Tribunal:
The appeal before the Tribunal was delayed by 83 days, and the assessee filed an affidavit and a petition for condonation of delay. The reasons for the delay were attributed to circumstances beyond the assessee's control, and there was no deliberate misconduct. The delay was condoned after the parties were heard, considering the practical difficulties during the pandemic. The Hon'ble Supreme Court's observation on the time limitation for filing appeals during the pandemic was also noted.

Rejection of application for registration u/s.12AA of the Act:
The main grievance of the assessee was the rejection of the application for registration u/s.12AA by the Ld. CIT(Exemption) due to the alleged lack of genuineness of the activities. The assessee claimed that they were not provided sufficient opportunity to submit the required details and information. The Ld. CIT(Exemption) had issued a notice through the ITBA portal requesting information, which the trust failed to upload. The Ld. Counsel for the assessee requested another opportunity to submit the necessary details and evidence. The Ld. DR did not object to this request. The Tribunal, in the interest of justice, decided to grant the assessee another chance to provide the required details. The matter was remanded back to the Ld. CIT(Exemption) for re-adjudication while ensuring compliance with the principles of natural justice and the law.

In conclusion, the appeal of the assessee was allowed for statistical purposes, and the order was pronounced on the 14th day of June, 2021.

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