TaxTMI 
TaxTMI 
2024 (9) TMI 1095
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....rt to as "Ld. CIT(E)"] in rejecting application for registration for approval of funds under section 1A/12AB of Income Tax Act, 1961 ('the Act') in ITA No.442/SRT/2023 on 18.09.2020 and in ITA No.443/SRT/2023 on 29.11.2022 respectively. 2. At the outset of hearing, Ld. Authorized Representative (Ld.AR) for the assessee submits in both the appeal the assessee has sought same relief, thus, he has not pressing his appeal in ITA No.442/SRT/2023. Considering the submission of Ld.AR of the assessee, the appeal of assessee in ITA No.442/SRT/2023 is dismissed as "not pressed". 3. So far as appeal in ITA No.443/SRT/2023 is concerned, we find that there is delay of 146 days in filing appeal before Tribunal. The Ld. AR of the assessee submits th....
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....he charitable activities and good case on merit and is likely to success if their appeal is considered on merit. The assessee should not be penalized due to the mistake of their previous CA firm. The Ld. AR for the assessee also prayer that technical consideration should not come in the way of justice. The assessee has filed detailed affidavit of one of the trustee of assessee-trust in explaining the delay. 4. On merits of the appeal, the Ld. AR of assessee submits that assessee-trust is a very old trust and was established in 1953 i.e., prior to coming of Income-tax Act, 1961 in force. The assessee is registered with Charity Commissioner as well as having registration under section 12A of the Income-tax Act (Act). By introduction of new....
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....(E) also held that similar application of assessee was rejected on 18.09.2020. 5. The Ld.AR of the assessee submits that assessee has filed appeal in ITA No. 442/Srt/2023 against the order dated 18.09.2020. Since common relief in both the appeals, therefore, he has not pressed the ground of appeal raised in ITA No.442/SRT/2023. The Ld.AR of the assessee submits that there is no bar for applying afresh for registration under section 12AB. The Ld.AR of the assessee submitted that assessee was a trust set-up much prior to commencement of Income-tax Act, 1961. Thus, the embargo of provisions under section 13(1)(b) is not applicable against the assessee and the assessee-trust qualified for benefit of exemption provisions being a "charitable t....
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....Ld.AR of the assessee vehemently submitted that at the time of registration, the applicant/trust has given e-mail address of their earlier CA, namely, Thacker Butala Desai, who has not informed the assessee about rejection of their application. The Ld. AR of the assessee also argued that similar application of assessee was rejected earlier which was also not intimated to assessee. We find that in the ITBA portal, e-mail address is mentioned as "[email protected]". Considering the submissions of ld AR for the assessee that the assessee is an old charitable trust much indulging in charitable activities, and was dependent of the services of CA who was engaged for tax compliance and for registration under section 12A/12AB who had not informed....
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....nally delayed in filing of the appeal. Thus, we find that there was a reasonable cause for condonation of delay in filing appeal before Tribunal and we condone the delay. Now adverting to merit of the case. 9. We find that Ld.CIT(E) rejected the second application of assessee for registration under section 12A/12AB on two counts - (i) on similar application was dismissed on 18.09.2020 and that the provisions of undersection 13(1)(b) are applicable in case of assessee. We find that against the rejection order dated 18.,09.2020, the assessee filed appeal in ITA No.442/SRT/2023, which we have dismissed as "not press" on the basis of statement of ld AR for the assessee. We further note that there is no bar in filing fresh application. So far....