2014 (4) TMI 778

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....ingh, D. R. ORDER Per Sanjay Garg, Judicial Member: The present appeal has been filed by the assessee against the order of the Director of Income Tax (Exemptions) [(hereinafter referred to as DIT(E)] dated 31.01.13 rejecting the application of the assessee for grant of approval under section 80G(5)(vi) of the Income Tax Act (hereinafter referred to as the Act). The appeal is time barred b....

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....affidavit of one of the trustees of the assessee trust. 3. The assessee in its application has pleaded that since the impugned order was passed ex-parte by the ld. DIT(E), hence the assessee had represented before the ld. DIT(E) for reconsideration of the matter on merits. The assessee was asked to produce any copy or evidence of any representation which allegedly was filed by the assessee befo....

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....with a reasonable explanation as to what prevented it from filing the appeal in time before this Tribunal. Instead of giving any cogent or convincing explanation, the assessee has taken a false plea and has not come to this Tribunal with clean hands and thus does not deserve any leniency in this respect. Even on merits, the assessee has no case. The ld. A.R. has contended that the application of t....

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....asked the ld. representative of the assessee to show us the required details for want of which the case of the assessee trust has been rejected. However, the ld. A.R. has replied that no such details are available with him. He has also failed to explain as to which of the finding arrived at by the ld. DIT(E) was wrong or not justified. Even no details or documents have been produced before us in s....