TaxTMI 
TaxTMI 
2024 (6) TMI 528
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.... referred as to as 'the AO') i.e; DCIT, Exemptions Circle, Coimbatore u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as to 'the Act') dated 15.12.2016 and 26.12.2017 for Assessment Years 2014-15 and 2015-16 respectively. 2. The registry has noted delay of 752 & 755 days in filing the appeals. Ld. Counsel for the assessee has filed affidavit of the trustee who is also the secretary of the trust. The said affidavit is as under: I, Praveen Kumaar, S/o Radhakrishnan, aged 33 years, currently residing at J 338, J Pocket, Sarita Vihar, New Delhi - 110076, hereby solemnly affirm and sincerely state as follows: 1. I am the Trustee of Prahar Foundation and I am the Secretary of the trust. 2. I submit that,....
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....of the Trust post the demise of my mother. Since I was unable to handle the affairs, my brother was appointed as Managing Trustee from 2021 onwards. Further, after completing MD, I joined for super specialisation in Dr NB, Cardiac Anaesthesia at Apollo Hospitals, Indraprastha, New Delhi and have been residing and working in New Delhi till now. 4. I submit that, prior to my mother's demise, she was taking care of all the affairs of the trust and I was 30 years old then and was not aware of the proceedings under the Income Tax Act, 1961 or any other activities of the Trust. The trust had a few employees who were taking care of the day to day operations including income tax matters. I submit that the said employees have also left ....
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....t have the knowledge or experience in handling an institution like the present trust. I submit that the delay in filing the appeal is neither willful nor wanton and only on account of reasons stated above. 8. It is therefore prayed that this Hon'ble Tribunal may be pleased to condone the delay in filing the appeal for AY 2014-15 and 2015-16 thus render justice. 3. The assessee submits that the delay caused is for sufficient reason and also supported by the affidavit. Considering the reasons given in affidavit by trustee of trust and adopting pragmatic approach, the delay in filing of the appeals is condoned and appeals are admitted for adjudication. 4. The solitary ground argued by Counsel for assessee in both the appeals is ....
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....ied upon the co-ordinate bench decision of the Tribunal in assessee's own case in ITA No.1695/Mds/2012, order dated 15.06.2016 for A.Y.2009-10 and prayed for dismissal of the appeals. 9. We have heard both sides, perused the materials on record and gone through the orders of authorities below. We have also benefit of going through the order of the co-ordinate bench of Tribunal in assessee's own case in ITA No.1695/Mds/2012 dated 15.06.2016 for A.Y.2009-10. We are of considered view that the solitary ground in question is already answered by the co-ordinate bench order of Tribunal in assessee's own case in ITA No.1695/Mds/2012 dated 15.06.2016 for A.Y. 2009-10 which is reproduced as under: 5.5 With regard to the claim of exemptio....
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.... this backdrop, the assessee's plea with reference to the exemption under section 10 (23C)(iiiad) of the Act, has to be seen. 5.6 The assessee trust has become ineligible for claim of deduction under section 11 of the Act, as the registration sought under section 12A of the Act has been rejected by the Commissioner of income tax. On perusal of the assessment order, it is amply clear that while filing the return of income the assessee trust has not made any claim of deduction under section 10(23C)(iiiad) of the Act. As can be seen from the text of the letter dated 20.10.2011 as reproduced herein above filed by the AR of the assessee before the Assessing Officer, the assessee has been claiming to be existing solely for educationa....