2023 (3) TMI 1098

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....ndigarh is against law and facts of the case. 2. That the assessee had applied for registration to the CIT(E) Chandigarh for A.Y.2017-18 but the That the - lessee had applied for registration to the CIT (Exemptions) Chandigarh for A.Y. 2017- 18 as per Form- 10A but worthy CIT(Exemptions) had granted registration from AY: 2018-19 vide order dt 30.03.2022. As the application was submitted on 16.05.2016 i.e from AY: 2017-18 and but it has been allowed from AY: 2018-19 necessary modification is required. Aggrieved, the assessee files this appeal. 3. That the assessee requests to add or amend the grounds of appeal before the same is heard or disposed off." 3. At the outset, the counsel of the assessee submitted there was a delay of 211 d....

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....e delay is inordinate and a case where the delay is of a few days. Whereas in the former consideration of prejudice to the other side will be a relevant factor and calls for a more cautious approach, in the latter case no such consideration may arise and such a case deserves a liberal approach. No hard and fast rule can be laid down in this regard. The court has no exercise its discretion on the facts of each case keeping in mind that in construing the expression "Sufficient cause" the principle of advancing substantial justice is of prime importance. The expression "Sufficient cause" should be received a liberal construction. 4. The counsel had argued that in construing the expression 'sufficient cause', the principle of advancing substan....

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....s similar objects and no part of the same will go directly or indirectly to anybody specified in section 13(3) of the Income Tax Act, 1961. 3. In case the trust/institution is converted into any form, merged into any other entity or dissolved in any previous year in terms of provisions of section 115TD, the applicant shall be liable to pay tax and interest in respect of accreted income within specified time as per provisions of section 115TD to 115TF of the Income Tax Act, 1961 unless the application for fresh registration under section 12AA for the said previous year is approved by the Commissioner. 4. The Trust Institution should quote the PAN in all its communications with the Department. 5. The registration u/s 12AA of the Inco....

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....(intended beneficiaries) shall be duly displayed at the Registered/ Designated Office of the Organization. 9. The Trust/ Institution shall furnish a return of income every year within the time limit prescribed under the Income Tax Act, 1961. 10. Separate accounts in respect of profits and gains of business incidental to attainment of objects shall be maintained in compliance to section 11 (4A) of Income Tax Act, 1961. 11. The registered office or the principal place of activity of the applicant should not be transferred outside the jurisdiction of undersigned except with the prior approval. 12. No asset shall be transferred without the knowledge of undersigned to anyone, including to any Trust/ Society/ Non Profit Company etc. ....

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....5% of the income derived from the property held by the Society during that year was not applied for charitable purpose as per the condition laid down u/s 11 (2) of I.T. Act. 21. The society will invest or deposit the money referred to in Clause (b) Section 11(2) as per the condition laid down u/s 11(5) of the I.T. Act, 1961. 22. The society will have to fulfill the FCRA requirements if any foreign donation is received by the society. The registration is liable to be cancelled at any point of time if it is found that FCRA requirements have been flouted. 23. In the event of any change in the composition and memorandum of the Society the same shall be duly registered with the competent authority under the relevant law. The fact, there....