2017 (3) TMI 1374

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....d also perused the relevant material on record. The learned assessee's representative (AR) submitted that the delay occurred in filing the appeal is bonafide and is totally because of non-receipt of the order dated 7.8.2014 denying registration u/s 12A of the Income Tax Act, 1961 (in short 'the Act'). The learned counsel for the assessee further submitted that the impugned order was not served upon the assessee despite the fact that the appellant continuously filed letters in this regard till 18.12.2015 and on the said date the appellant came to know about the fact that the order has already been passed. The learned AR further submitted that immediate getting known of such fact, the appellant filed an application for obtaining certified cop....

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....that when the delay is not due to bonafide reasons beyond the control of the assessee then the delay cannot be condoned. Thus, the application as well as the appeal of the assessee may kindly be dismissed. 4. On careful consideration of the above submissions, we observe that the copy of the written submissions of the assessee dated 16.10.2014 submitted to the learned CIT-II makes it clear that the assessee filed copy of registration order dated 4.10.2014 showing that the assessee has got registration under the M.P. Trust Registration Act, 1951 and in the last line of these submissions, the assessee requested that if any more information is required, it shall be furnished in the same manner from the written submissions dated 18.12.2015 su....

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....e Act without affording due opportunity of hearing on the basis of sole ground that the trust has not been registered under M.P. Registration Act, 1951. The learned AR further submitted that the assessee filed the copy of registration dated 4.10.2014 under the M.P. Trust Registration Act, 1951 which was not considered by the learned CIT-II, Indore, and he passed the order in hasty manner without pointing out any defect or allegation against the charitable purposes and activities of the appellant. 6. The learned CIT DR strongly supported the order of the learned CIT-II, Indore. However, he fairly submitted that there was a communication gap between the appellant and the authority adjudicating upon the grant of registration u/s 12A of the ....