TaxTMI 
TaxTMI 
2024 (9) TMI 268
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....he rejection of Form 10AB on 20-07- 2023. Such order passed by Ld.CIT(A) was served on the appellant on 20-07-2023, thus the appeal against the said order was supposed to have been filed by the appellant by 18-09-2023, however the assesssee could not make an appeal within the prescribed time limit and got delayed by 127. days, for the reasons as explained below: 1. That the said memorandum of appeal was sent to me for signature and had to be forwarded to the counsel for further action, and inadvertently I could not send back the same on time, as the same got dumped under other papers on my desk. 2. That, on being reminded by the counsel, it was realized that appeal papers were omitted to be signed and dispatched, however by then due date of filing appeal had expired. 3. Thus, it is submitted that the delay in filing the appeal is solely attributable to inadvertent mistake on part of the principal trustee of appellant trust and is absolutely un-intentional and has occurred due to circumstances beyond the control of appellant. 4. An affidavit signed by the principal trustee of assessee trust deposing the above facts is enclosed herewith. In the circumstances of the matter i....
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....ell understood that courts should not adopt an injustice-oriented approach in dealing with the applications for condonation of the delay in filing appeals and rather follow a pragmatic line to advance substantial justice. Based on this aspect and considering the three affidavits filed the delay of 197 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 only on the reasons that on the lapses of the persons the institution should not suffer. 5. In this appeal, the assessee has raised following grounds: - "1. Under the facts and circumstances of the case and in law Learned CIT, Exemptions has erred in denying the approval to the assessee under Section 80G of the Income Tax Act, 1961. 2. Under the facts and circumstances of the case and in law Ld. CIT, Exemption has erred in rejecting the application of approval under section 80G of the Income Tax Act, 1961, such action being unlawful as well as against the concept of natural justice hence the order passed by Ld. CIT, Exemptions deserves to be q....
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....opy of bank account statement for the last three years. 2. Fumish audited final accounts for the last three years along with details of proof of major income and expenditures." However, even after giving sufficient opportunities, the applicant has failed to submit the following details: * Details of bank statement. * Copy of final account of last three year. 3.2 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 and therefore, the application of the applicant is liable to be rejected on the grounds of not proving the genuineness of activities. 04. In view of above discussion assessee's claim of approval 80G is liable to be rejected and thus being rejected on following grounds: - Commencement of activities. Genuineness of Activities & non-compliance." 7. As the assessee's application for recognition u/s 80G was rejected the assessee preferred the present appeal on the grounds as stated herein above. The ld. AR of the assessee submitted that the ld. CIT(E) has dismissed the application of the assessee on the two ground one is that the assessee has not submitte....
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.... as mentioned in paragraph 3(ii) shall also apply in case of all pending applications under clause (iii) of the first proviso to clause (23C) of section 10 or sub-clause (iii) of clause (ac) of sub- section (1) of section 12A or under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, as the case may be. Hence, in cases where any trust, institution or fund has already made an application in Form No. 10AB under the said provisions on or before the issuance of this Circular, and where the Principal Commissioner or Commissioner has not passed an order before the issuance of this Circular, the pending application in Form No. 10AB may be treated as a valid application. 4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provid....