2024 (8) TMI 538

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....: Shri Prasoon Kabra, CIT-DR. ORDER Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 29.06.2023, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) under section 80G(5) of the Income Tax Act, 1961 (in short 'the Act') for the A.Y. 2022-23. 2. At the outset, we obser....

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....e order passed by the Pune Benches, filed the instant appeal, which is under consideration. Hence, the delay in filing of the instant appeal, because of pursuing legal remedy before the forum which was not having jurisdiction, has occurred which is neither intentional nor malafide but based on the aforesaid bonafide belief/reason. 3. Considering the reason given by the Assessee for the delay as....

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....d by the Assessee should not be rejected and why the provisional approval should not be cancelled". However, the Assessee neither filed any reply nor sought any adjournment, therefore the Ld. Commissioner by observing "that the application filed in Form No.10AB under clause (iii) of 1st proviso to section 80G(5) of the Act is liable to be rejected without going into merits, since the Assessee has ....

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....on merits. 6. On the contrary, the Ld. D.R. refuted the claim of the Assessee and specifically submitted that the Assessee cannot be allowed to argue the case on merits, as nothing appears from the record that the Assessee has ever submitted any details before the Ld. Commissioner. 7. We have given thoughtful considerations to the peculiar facts and circumstances of the case. Admittedly, the....