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TaxTMI 
TaxTMI 
TaxTMI 
2022 (8) TMI 1229
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....32/Ahd/2019 is filed with a delay of 1379 days and ITA No. 1775/Ahd/2017 is filed with a delay of 1023 days. As common issue is involved in all the three appeals, the same disposed by this common order. 2.1 The brief facts of the case is that the assessee is a public charitable trust duly registered with Charity Commissioner, Vadodara under the Bombay Public Charitable Trust Act, 1950. The main object of the Trust is to provide services to Exporters and Importers. The assessee Trust made an application for registration u/s. 12A(a) of the Income Tax Act in Form No. 10A to the Ld. CIT, Vadodara on 20.09.1996. The same was acknowledged by the dispatch clerk of the office of CIT, Baroda. However, there was no response from the office of the Ld. CIT on the application filed in Form No. 10A for granting registration u/s. 12A(a) of the Act for long time. 2.2. Therefore the assessee Trust sent a letter dated 01.11.2001 to the Ld. CIT, Vadodara informing that no action against the application made, however enclosed photocopy of all the documents submitted in 1996, for ready reference and requested to do the needful. This letter was acknowledged with Tapal Seal by the office of the Ld. CIT....
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.... appellant trust. Another letter dtd. 27.01.2015 was sent requesting to grant certificate U/s 12A(a) of the IT Act. 5) Finally, registration certificate was issued to the Trust on 12.11.2014 w.e.f. Asst. Year 2015-16. The above certificate is stated to be issued in response to application dtd. 23.06.2014. It is submitted that the Trust had not submitted any fresh application. But the Trust had supplied copy of application dtd. 20.09.1996. Therefore, the Trust should have been grated registration from the first date of application Le. 20.09.199 6(Asst. Year 1997-98) and not from Asst. Year 2015-16. 6) That the Petitioner Trust has now been advised that the Trust should have filed an appeal before ITAT against Order passed by C.I.T.-l vadodara U/s 12AA(l)(b)(l) of Income Tax Act Granting registration on 12.11.2014 w.e.f. Asst. Year 2015-16. 7) That the petitioner Trust, therefore, files this application to condone delay of 1379 days in filing an appeal before Hon'ble ITAT (which should have been filed earlier within 60 days from receipt of order of C.I.T. U/s 12AA(l)(b)(l) of the Income Tax Act. 8) As a Trustee of the Trust, I believe that the Trust was not properly advis....
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....al Soft Pvt. Ltd.) vs. ACIT in ITA Nos. 1555 & 1556/Bang/2017 where a delay of 2625 days and 2944 days for the Assessment Year 2005-06 and Assessment Year 2004-05 where being condoned by the Bangalore Tribunal . The assessee also relied upon Pune Bench judgment in the case of Mercedes Benz Education Academy vs. ITO in ITA No. 745/PUN/2015 wherein 1784 days has been condoned. The assessee further stated the Hon'ble Gujarat High Court judgment in the case of CIT (exemption) vs. Addor Foundation will not be applicable to the present facts. Since the CBDT Instruction No. 16 of 2015 is clearly applicable, which provides CIT (exemption) to pass order u/s. 12AA within prescribed time limit of six months. 3.3. The assessee also relied upon the Supreme Court judgment in the case of CIT vs. Society for Promotion of Education reported in (2016) 67 taxmann.com 264. As the present registration is granted by the Ld. CIT on 12.11.2014, the amendments made in section 12AA takes effect from 01.10.2014 is clearly applicable to the facts of the case and thereby pleaded to condone the huge delay and grant Registration from the Assessment Year 1997-98 onwards. 4. Ld. CIT/DR Shri Vijay Kumar Jaiswal a....
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....rtificate of Registration. Therefore the registration from the Assessment Year 1997-98 does not arise. Further the assessee Trust is seems to be not vigilant in its legal rights and duties. As it can be seen from the proceedings, even assuming for a moment application is made as earlier in the year 1996, the assessee has not made any follow up action for the getting registration of the assessee Trust u/s. 12AA of the Act for seven years. Though the assessee being registered as a Charitable Trust with the Charity Commissioner of Baroda and Registrar of Societies in the year 1996, has not made proper steps to get it registered under the Income Tax Act. It is only in 23.02.2014, the assessee has filed an application for registration based on that, Registration was given with effect from the assessment year 2015- 16. Furthermore this present appeal is also filed with the delay of 1379 days i.e. 3 years and 284 days. 4.2. The Ld. DRs. further submitted that the reason given in the Affidavit is also that the assesse was not properly advised by the then Consultant of the Trust. Affidavit also does not specify name of that consultant and no such supporting affidavit filed by the assessee.....
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....da. The assessee's claim of its application filed in Form No. 10A on 20.09.1996 was not acted upon by the Ld. PCIT for granting exemption u/s. 12A(a) of the Act. The assessee seems to have made reminders on 01.11.2001, 12.10.2002, 10.04.2003 but thereafter no action from the assessee in pursuing its registration u/s.12A(a) of the Act. It was based on application dated 23.06.2014 filed by the assessee, Registration u/s. 12AA was granted by the Ld. PCIT on 12.11.2014 with effect from the assessment year 2015-16. As it can be seen from the letter dated 13.07.2022 produced by the Ld. D.R. which clearly states that there is no mention above application dated 13.09.1996 made by the assessee. It is also noted from records, the assesse has changed its address of the Trust and also informed to the department. But it is seen that the assessee has not pursued the matter immediately after filing its application and moved with the Ld. CIT office after a long period of time. Memorandum of Trust is not before us, however the main object of the assessee Trust is to render services to Exporters and Importers. It is not acceptable that how the assessee Trust is so negligent in not claiming its legal....
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....ed 06.11.2007, which is impermissible. 6.2. Respectfully following the above judgment and the amendments taken place in section 12A which is applicable up to 30.05.2007 and section 12AA which is applicable up to 31.03.2021 and present section 12AB applicable from01.04.2021. Considering the various amendments taken place in the Act, the assessee's contention of granting exemption u/s. 12A cannot be given retrospectively. The claim of exemption being a beneficial provision, the assessee ought to have acted upon and followed up with the Authorities in the manner known to law. Having kept silent for such a long period, the assessee is not eligible for the retrospective benefit. 7. In the result, the appeal filed by the assesse in ITA No. 32/Ahd/2019 with a delay of 1379 days and ITA Nos. 1775/Ahd/2017 with a delay of 1023 days are not condoned for not adducing sufficient and reasonable cause and therefore the appeals are dismissed in limine. 8. ITA No. 1776/Ahd/2017 is against the order passed u/s. 143(3), assessing the Trust as Association of Person in the absence of registration granted u/s. 12AA of the Act relating to the Assessment year 2012-13. 9. The Ld. CIT(A) has held as fo....