2025 (3) TMI 863

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....under:- ITA NO. 837/JP/2024 U/S 12AB of I.T. Act, 1961 "That the order passed by the ld. CIT(E),Jaipur by rejecting application u/s 12AB(1)(b) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same. ITA NO. 838/JP/2024 U/S 12AB of I.T. Act, 1961 1. That the ld. CIT(E), Jaipur has erred in law and in facts of the case by neither recording the independent satisfaction for rejection of provisional registration and nor issued show cause notice for rejection of provisional registration u/s 12A of the Act which is wrong, unwarranted and bad in law. Kindly restore the same. 2. That the ld. CIT(E), Jaipur has erred in law and in facts of the case in rejecting the p....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aw. Kindly direct to register the same. 2.1 At the outset of the hearing, the Bench noticed that there is delay of 38 days in appeals u/s 12A and 39 days delay in appeals u/s 80G of the Act for which the ld.AR of the assessee has filed an application dated 28-01- 2025 for condonation of delay in connection with above mentioned appeals narrating therein as under:- "1. That the assessee trust filed 4 appeals on 010-06- 2024 against the ex-parte order passed by ld. CIT(E), Jaipur on rejection of registration u/s 12A and rejection of approval u/s 80G of the I.T. Act, 1961 with a delay of 39 days. Simultaneously, by the same rejection orders the ld CIT(E), Jaipur cancelled the provisional registration / approval granted by the PCIT/C....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d back the case to CIT(E), Jaipur, so that proper inquiry can be conducted and substantial justice may be delivered to the appellant.'' 2.2 On the other hand, the ld. DR objected to such delay in filing the appeals by the assessee and submitted that the Court may decide it as deemed fit and proper in the case of the assessee. 2.3 After hearing both the parties and perusing the materials available on record, the Bench noted that there is no force in the submissions of the ld. AR of the assessee as to the condonation of delay in filing the above appeals. Hence, the Bench does not find sufficient cause whereby the assessee was prevented in late filing the appeals. Thus the applications for condonation of delay made by the assessee are di....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hus being rejected on following grounds:- • Approval u/s 80G cannot be granted without registration u/s 12AB 4. Further 2nd proviso to Section 80G(5) also state that if CIT is not satisfied has to pass order rejecting such application and also cancelling its earlier approval . Thus, it is clarified that applicant's provisional approval under clause (iv) of first proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961 dated 24-03-2023 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional approval, thus with this order provisional approval is also lapsed and cancelled.'' 3.3 During the course of hearing, the ld. AR of the assessee in the above....