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of <h1>Tribunal grants appeal due to pandemic delay, orders reevaluation of registration denial under Income Tax Act</h1> <h3>Divine Education Trust Versus The CIT (Exemption) Ahmedabad</h3> Divine Education Trust Versus The CIT (Exemption) Ahmedabad - TMI Issues involved:The judgment involves the denial of registration under section 12AA of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax [Exemption], Ahmedabad.Summary:Issue 1: Delay in filing appeal during COVID-19 pandemicThe appeal was filed by the assessee against the order denying registration under section 12AA of the Act. The registry noted a delay of 143 days in filing the appeal, which fell under the COVID-Pandemic situation. Citing a Supreme Court judgment extending time limits for filing appeals due to the pandemic, the Tribunal accepted the appeal for adjudication.Issue 2: Rejection of registration under section 12AAThe assessee, a Public Charitable Trust, applied for registration under section 12AA with the object of running educational institutions and other charitable activities. The Ld. CIT[E] rejected the application citing non-submission of required documents and lack of verification of trust activities. The Tribunal found that the Ld. CIT(E) erred in not considering the documents submitted by the assessee and remitted the matter back for reconsideration, directing the Ld. CIT(E) to provide another opportunity for the assessee to submit its case for registration u/s. 12AA.In conclusion, the Tribunal allowed the appeal filed by the assessee for statistical purposes, setting aside the order denying registration and remitting the matter back to the Ld. CIT(E) for reevaluation based on the documents and submissions provided by the assessee.
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