2024 (10) TMI 340

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....ome Tax Act, 1961 respectively. 2.1 In ITA No. 331/Jodh/2023 the assessee has raised following grounds: - "1. The order passed by the ld. CIT Exemption refusing to grant final registration u/s 12/12AB is bad in law and bad on facts. 2. The ld. CIT Exemption had erred in discussing the proceedings in other Trust/Institutions which were not relevant for the determination of approval of provisional registration already granted. Further the ld. CIT had erred in not appreciating the order of Hon'ble ITAT passed in such other cases where rejection approval u/s 12A by CIT, Central was already deleted. 3. The ld. CIT has erred in observing that there is violation of section 11(5) which is bad in law and bad on....

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...., modify or delete any of the ground of appeal on or before its hearing before your honour." 3.1 At the outset of the hearing of the appeal it is noted the appeals in ITA No. 331 & 332/Jodh/2023 filed are delayed by 07 days. The ld. AR of the assessee relied upon the petition for condonation of delay with following prayers and the assessee to this effect also filed an affidavit :- "It is respectfully submitted that the appellant had received a common order u/s 12A/12AB and 80G in relation to the grant of final registration under the above sections made on 30.06.2023. the said order was communicated on the portal and assessee came to know about such order after such time. The time limit for filing such appeal before the Hon'ble I....

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....h feels that the delay of 7 days made by the assessee in filing the appeal is not intentional which should be allowed in view of decisions of Hon'ble Supreme Court (supra). Thus the delay is condoned. 4. Now we take up the appeals of the assessee for adjudication. Brief facts of this case is that the application in Form No. 10AB seeking registration u/s 12AB of the Income Tax Act, 1961 was filed by the assessee online on 19.04.2023. Thereafter, a letter/notice No. ITBA/EXM/F/EXM43/2023- 24/1053614498(1) dated 08.06.2023 was issued at the e-mail/address provided in the application requiring the assessee to submit certain documents/explanations by 13.06.2023. The assessee had already submitted its documents which were duly considered and d....

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....on the orders of the ld. CIT(E) and submitted that even though various opportunities were given to the assessee who had not submitted required details and therefore, the plea of the assessee is not maintainable. 7. We have heard the rival contentions and perused material available on record. The Bench noted that the ld. CIT(E) rejected the registration u/s. 12AB of the Act only on the reason that the assessee is not registered with the authority prescribed under the Rajasthan Public Trust Act, 1959. The ld. CIT(E) also noted that the assessee partly complied with the notice and balance details was to be submitted by the assessee but by the time the assessee submitted few details and application for registration was rejected by the ld. CI....