TaxTMI 
TaxTMI 
2024 (6) TMI 324
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.... cost be awarded to the assessee." 3.1 At the outset of hearing, the Bench observed that there is delay of 296 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay with following prayers and the assessee to this effect also filed an affidavit :- "With reference to above it is to submit that the order of Ld. CIT(A) Act, 1961 rejecting the application for grant of registration u/s 12AB was received by the assessee on 22.03.2023. the appeal was to be filed on or before 20.05.2023. However, for the reasons mentioned in the affidavit, the appeal could not be filed in time and there is a delay of 296 days. 2. Since the above delay of 296 days is due to a reasonable cause, we request you to kindly condone the delay and admit the appeal for hearing." To this effect, the assessee has filed an affidavit as to the condonation of delay in filing the appeal. The content of the affidavit reads as under:- "I, Jay Prakash Agrawal, s/o Jawahar Lal Agrawal, aged 48 years director of Pure Devotion Foundation, a company incorporated u/s 8 of Companies Act, 2013 resident of 116 Kasturba Nagar, Sh....
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....ondone the delay in filing the appeal before the bench. The assessee in the proceeding before the ld. CIT(E) was given four notices which were not attended to in full. 3.4 We have heard both the parties and perused the materials available on record. Having gone through the detailed factual aspect narrated in the affidavit filed by the assessee in support of the petition for condonation of delay of 296 days, we are of the considered view that the assessee has merit in filling the appeal belatedly. Thus, we concur with the submission of the assessee and are of the view that the assessee was prevented by sufficient cause and thereby the delay of 296 days in filing the appeal by the assessee is condoned in view of the decision of Hon'ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. Even the apex court in the case of Collector, Land & Acquisition Vs. Mst. Katiji& Others 167 ITR 471(SC) directed the other courts to consider the liber approach in deciding the petition for condonation as the assessee is not going to achieve any benefit for the delay in fact the assessee is at risk.....
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....tatement or cash book. * Furnish details of any other income received by the institution as mentioned in the statement of P&L for the period 20-03-21 to 31-03-22." However, even after giving sufficient opportunities, the applicant has failed to submit the following details: * Bank account statement of the institution for the last three years/since inception. * Complete reply of the questionnaire dated 21.12.2022. * Final accounts for the last three years/since inception. * Evidences of expenditure incurred on charitable activities. * Details of any other income received by the institution. In the absence of such documents/details, it could not be determined whether the applicant is genuinely carrying out charitable activity as per its objects. However, even after giving sufficient opportunities, the applicant has failed to submit the clarification on the above and thus failed to justify its claim of registration u/s 12AB of the Act. Therefore, applicant's claim of registration u/s 12AB is also liable to be rejected on ground of not proving its genuineness of activity. In view of a....
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....received along with sample donation receipts is at PB 19-51 and the major details of expenses along with the bills & evidences are at PB 52-98. Even the AO has accepted the expenditure claimed by the assessee in the assessment made u/s 143(3) of the Act dt. 26.03.2024 (PB 99-104). Thus assessee is genuinely carrying out the charitable activities and therefore the Ld. CIT(E) be directed to grant permanent registration u/s 12AB of the Act." 6. The ld. AR of the assessee also filed an application for admission of additional evidence under Rule 29 of Appellate Tribunal Rules, 1963, the content of the application reads as under :- "With reference to above, it is to submit that the assessee company was incorporated on 20.03.2021 ws 8 of Companies Act, 2013 with the object of general public utility. It filed an application in Form No.10AB on 06.09.2022 seeking permanent registration u/s 12A of the Act. Against the notice dt 21.12.2022 & 28.01.2023 issued by Ld. CIT(E) requiring the assessee to submit certain documents/explanations, assessee furnished the part reply on 03.02.2023. Thereafter another notice was issued on 06.03.2023 which could not be complied by the assessee. Ac....