2024 (3) TMI 142

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....ng with the appeal the assessee has filed an application seeking condonation of delay in filing the present appeal duly supported by the affidavit of the trustee. In the aforesaid application, the assessee has made the following submissions:- "3. The Order of the Ld. CIT(Exemptions), Pune was served on the Appellant on 29.03.2023. The period of filing an appeal before the Hon'ble ITAT ended on 27.05.2023. The appeal is being preferred on 29.09.2023 with a delay of 125 days. The reasons for delay are explained herewith and in the petition for condonation of delay annexed to this Affidavit. 4. The Appellant had filed an application for regular approval under clause (iii) to first proviso to section 80G of the Income-Tax ....

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.... the Act. 8. Under the new regime, the e-filing portal of the income-tax department does not provide any functionality to re-apply for regular approval under section 80G of the Act against the rejected application unlike the erstwhile regime wherein if the application for approval under section 80G of the Act was rejected, the trust could re-apply for approval and the hardship to file an appeal and appear before the Hon'ble Tribunal was avoided. 9. Further, the new provisions with respect to the registration under section 12A and approval under section 80G of the Act are still not clear. CBDT vide Circular No. 6 of 2023 dated 24^th May, 2023 extended the due date of filing applications for re-registration u/s 12A/re-ap....

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....ustice. When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred. In the present case, the assessee did not stand to benefit from the late filing of the appeal. In view of the above and having perused the application, we are of the considered view that there exists sufficient cause for not filing the present appeal within the limitation period and therefore, we condone the delay in filing the appeal by the assessee. 4. The only grievance of the assessee, in the present appeal, is against the denial of registration under section 80G of the Act. 5. We have considered the submissions of both sides and perused the material available on record. The assess....

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....under section 12AB of the Act to the file of learned CIT(E). The relevant findings of the coordinate bench, in the aforesaid decision, are reproduced as under:- "4. We have heard both the parties and perused the records. The assessee foundation was granted provisional registration on 31.02.2021 u/s 12AB of the Act and thereafter, it applied for the regular registration which was rejected and the provisional registration was also cancelled on the ground that assessee did not bother to reply to the queries of the Ld. CIT(E). However it has been brought to our notice that neither the show cause notice was never served upon the assessee by post nor on the correct email Id [email protected]. Instead it is noted that the notice from of....