2024 (6) TMI 1125

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....outset, it is noticed that the appeal filed by the assessee is barred by limitation by 32 days. The impugned order passed by the CIT(Exemption) dated 15.06.2023 was served on the assessee on 15.06.2023. The assessee in its petition supported by affidavit stated that the rejection order in Form No.10AD is dated 15.06.2023 and appeal should have been filed on 14.08.2023 but it was actually filed on 15.09.2023 and thereby, there is a delay of 32 days for the reason that the assessee came to know of this order while logging into the portal of ITBA after almost one month from the expiry of limitation period. As the assessee was not aware about logging into the portal of ITBA and hence, this delay was caused, which is beyond the control of the as....

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....tly on 02.12.2022, six months prior to expiry of provisional registration, assessee filed Form No.10AB seeking registration u/s.12A(1)(ac)(iii) of the Act. The CIT(Exemption) issued hearing notice on 27.05.2023, 06.06.2023 and served on assessee seeking details. The CIT(Exemption) passed order in Form No.10AD vide dated 15.06.2023 for the reason that the assessee is not interested in getting itself registered despite reasonable opportunities afforded to it. The CIT(E) recorded the facts as under:- 5. Subsequently a show cause notice dated 06.06.2023 was issued informing the applicant that it was given final opportunity to furnish the details by 13.06.2023 failing which the application will be disposed on the basis of material available on....