TaxTMI 
TaxTMI 
2024 (10) TMI 1268
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.... by the Commissioner of Income Tax-Exemption, Pune [in short 'CIT(E)'] 2. Since facts & solitary issue involved in these appeals are identical, common & interrelated, on the rival parties' request, for the sake of brevity these are heard together for a common and consolidated order. 3. Admittedly these twin appeals are instituted with a delay of 130 days. We have considered the reasoning in the light of corroborative documents, letters & submission etc., and found them falling within the parameters set for condonation by various judicial precedents including 'Vijay Vishin Meghani Vs. DCIT & Anr' reported 398 ITR 250 (Bom) and 'Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others' reported at 167 ITR 5 (SC). Such reas....
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....ac)(vi) of the Act as he could not draw any satisfactory conclusion about genuineness of activities of the appellant and satisfaction over compliance of requirements of any other law for the time being in force as are material for the purpose of achieving objective. 6. We note that, the statue empowers the registering authority to call any such documents or information so as to satisfy himself with twin prescriptions of section 12AB(1)(b)(i) of the Act viz; (A) genuineness of activities (B) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis-a-vis the applicant....
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.... that, vide notice 18/11/2024 the appellant was accorded only ten days to cure the defects & explain the discrepancies. The notice requiring appellant to comply allowing less than a reasonable period of fifteen days in our considered view suggest denial of real opportunity, hence violative of principle of natural justice. While holding so we place on reliance on 'Smt. Ritu Devi v. CIT' [2004, 141 Taxman 559 (Mad.)] wherein their Hon'ble lordships have held that, time of just few days was given to the assessee to furnish reply which was also held as denial of real opportunity as it was just a paper opportunity. 8. On the other hand, the reasons behind non-compliance as explained in our considered view are sufficient for setting aside the ....
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.... extended time allowed by CBDT Circular 08/2022 dt. 30/09/2022. Thus said application of the appellant was barred by limitation and in absence of statutory provision empowering condonation of delay the application deserved rejection in the light of decision of Hon'ble Madras High Court in 'All Angels Educational Society Vs CCIT' [2016, WP/4969/2014] and the judgments of Hon'ble Supreme Court in the case of State of 'UP Vs Harish Chandra' [AIR 1996 SC 2173]; further 'UOI Vs Kirloskar Pneumatic Co. Ltd.' [1996, 84 ELT 401 (SC)] 10. Aggrieved assessee brought up the present appeal before Tribunal on three argumentative legal grounds which we found are inconsonance with rule 8 of ITAT Rules, 1963. These however call for adjudication on t....
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....he statute empowering condonation of delay in filing forms like 10A/10AB etc. by the registering authority. However, the CBDT invoking its power u/s 119 of the Act in first place extended the time limit within which the application for regular registration is to be filed to 30th September, 2022 by circular No. 8/2022 dt. 31/03/2022. Further on the representation from stakeholders/industry that various trust/intuitions etc., were not been able to file applicable forms 10A/10AB etc., within the due date prescribed owning to system glitches, the Board for removing this genuine hardship vide circular 06/2023 dt. 24/05/2023 extended the time limit further upto 30/09/2023 in all cases where the due date for making application has expired prior to....