Tribunal Condones Delay Due to Technical Error, Remands Case for Fresh Adjudication, Allows Appeal for Reconsideration.

The Tribunal condoned the 135-day delay in filing the appeal due to a reasonable technical error explanation. Regarding the rejection of the application in Form No.10A u/s.12A(1)(ac)(ii), the Tribunal found the error technical and remanded the case to the CIT(Exemption) for fresh adjudication, allowing reconsideration under the correct section. The appeal was allowed for statistical purposes, setting aside the initial rejection.

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Issues:
1. Delay in filing the appeal.
2. Rejection of the application filed in Form No.10A u/s.12A(1)(ac)(ii) of the Act.

Issue 1: Delay in filing the appeal
The appeal filed by the assessee was delayed by 135 days, which was beyond the prescribed time limit. The assessee submitted an affidavit along with a condonation petition explaining that the delay was caused due to a technical error in the initial application process. The assessee sought professional advice, which led to the filing of a new application and an appeal before the Tribunal. The Tribunal, considering the reason provided as reasonable, condoned the delay and admitted the appeal.

Issue 2: Rejection of the application filed in Form No.10A u/s.12A(1)(ac)(ii) of the Act
The assessee, a charitable trust, applied for registration in Form No.10A u/s.12A(1)(ac)(ii) of the Act, which was rejected by the CIT(Exemption) as infructuous and non-maintainable. The rejection was based on a technical ground, stating that the application should have been filed under a different section of the Act. The CIT(Exemption) observed that the application was erroneously filed, considering the trust's provisional registration status. The Tribunal noted that the error was technical in nature and directed the matter to be remanded back to the CIT(Exemption) for fresh adjudication, allowing the consideration of a subsequent application filed by the assessee under the correct section of the Act.

In conclusion, the Tribunal allowed the appeal filed by the assessee for statistical purposes, setting aside the initial order of rejection and remanding the matter back to the CIT(Exemption) for reconsideration based on the correct application filed by the assessee.

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