2022 (3) TMI 1130

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....ving passed the order dated 23/03/2021 rejecting the appellant's application for renewal of exemption u/s 80G. 2. Because, the order impugned suffers from utter non-application of mind as the same has been framed under an impression of the appellant having withdrawn its application u/s 10G, whereas the appellant had withdrawn its application filed in form No. 10A, filed on the same date. 3. Because, the order impugned, unless withdrawn, shall result in gross injustice to the petitioner as also its donors, without there being any deficiency/violation in the working of the humble appellant trust. The humble appellant craves leave of this Hon'ble Tribunal to add, to alter, amend or substitute any of the aforesaid gro....

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.... the delay in filing the appeal was neither intentional nor suffers from any mala-fides but has rather is the result of the presently prevalent pandemic situation. It is, therefore, most humbly requested that the delay of 17 days may kindly be condoned and the appeal be heard and decided on its merits." 3. On the other hand, the ld CIT-DR opposed the condonation application but could not rebut the facts submitted by the assessee before us for seeking condonation of delay. 4. We have considered the rival submissions as well as relevant material on record. As regards the sufficiency of cause for filing the appeals belatedly, it is settled principles of law that the Courts have to take liberal approach while interpreting the expression '....

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....delay of 17 days in filing the present appeal and admit the appeal for hearing. 6. At the very outset, the ld. AR appearing on behalf of the assessee has submitted that the ld. CIT(E) has rejected the application of the assessee moved U/s 80G(5)(vi) of the Act in limini on an erroneous premise that the said application was withdrawn by the assessee/applicant. Whereas the fact of the matter is that the assessee had moved an application for seeking withdrawal of the application U/s 12A of the Act. In order to ascertain the said fact, the report of the department was sought from the ld. CIT-DR and the ld. CIT-DR vide his reply dated 02/03/2022 has submitted a report wherein it has been categorically mentioned that the application filed by t....