2024 (4) TMI 936

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....and circumstances of the case and material already on record the learned CIT should have granted registration u/s. 12A as per Assessee's application filed on 08.05.2014. 2] Learned C.I.T. erred in rejecting the Assessee's application for registration summarily merely on the ground of non-appearance on 10.11.2014 when all the relevant material for grant of registration was already on record. 3] Order passed by learned C.I.T. is in violation of principles of natural justice and without due and reasonable opportunity to the Assessee and hence deserves to be set aside. 4] Order rejecting 12-A application on merits merely on the ground of non- appearance of Assessee on a given date is without jurisdiction and also unju....

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....ht years, eighty-eight days. 2.2 The appellant has given following reasoning in the Affidavit for delay : "However for A.Y. 2015-16 the return had remained to be filed and hence the (case of the Assessee was reopened for A.Y. 2015-16 by notice u/s. 148 dt. 30.03.2022. It was in this reassessment proceedings one of the issue o registration of Trust u/s. 12-A for the year arose. Said reassessment proceedings are going on. It then came to light that Assessee's application u/s. 12-A dt. 08.05.201 had come to be rejected, not on merits or on consideration of material facts already on record but only on technical ground of non-appearance on 10.11.2014. Even for non-appearance, at the worst, he could have filed the application but coul....

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....essee does not have sufficient reason for such a huge delay of eight years eighty-eight days. In this case, assessee failed to file Return of Income for A.Y. 2015-16, therefore, Department issued notice under section 148 on 30.03.2022. One of the issues in the re-assessment proceedings was non-availability of registration under section 12AA of the Act. Assessee in the affidavit had admitted that at that point of time, assessee realized about rejection of 12AA application in 2014. Even after that assessee had filed appeal before this Tribunal on 09.03.2023 i.e. after a gap of one year. Thus, even after realizing the fact, assessee delayed filing of appeal by one year. The procedure for registration under section 12AA was amended by Finance A....

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....r the judgment and decree was pronounced by the learned Sub Judge, Kollam on 30.10.1993, the scope for filing of the appeal was examined by the District Government Pleader, Special Law Officer, Law Secretary and the Advocate General and in accordance with their opinion, it was decided that there was no scope for filing the appeal but later on, despite the opinion referred to above, the appeal was filed as late as on 8.1.1996 without disclosing why it was being filed. The High Court does not appear to have examined the reply filed by the appellant as reference to the same is conspicuous by its absence from the order. We are not satisfied that in the facts and circumstances of this case, any explanation, much less a reasonable or satisfactory....