2022 (1) TMI 843

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.... For the Appellant: Mr. Radha Mohan Roy, Adv., For the Respondent : Mr. J. P. Khaitan, Sr. Adv., Mr. S. Kejriwal, Adv., Ms. Swapna Das, Adv., ORDER T.S. SIVAGNANAM, J. : This application has been filed to condone the delay of 42 days in filing the instant appeal. Heard Mr. Radha Mohan Roy, learned senior standing counsel appearing for the appellant and Mr. Khaitan, learned senior co....

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....o proper opportunity was afforded to the assessee as required under section 12AA[3] of the Act ? b. Whether on the facts and in the circumstances of the case the Income Tax Appellate Tribunal was justified in holding that the issue of Capitation Fees was not raised by the Commissioner of Income Tax in his notice dated 30th December, 2008 while initiating the cancellation proceedings? W....

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....the opinion that this donation is an anonymous donation within the meaning of Section 115BBC of the Act. Therefore, the assessee trust was called upon to show cause as to why the registration could not be cancelled on the ground that the activities of the trust are not being carried on in accordance with the objects of the trust. The assessee submitted their explanation dated 31.12.2008 contending....