2025 (4) TMI 1211

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.... been filed by the Ex-officio Member of Managing Committee of the appellant explaining the reasonable cause which prevented the appellant in filing the appeal within the stipulated time. The contents of the said affidavit read as under : "1. That, I am Ex-officio Member of Managing Committee of IMC OF GOVT INDUSTRIAL TRAINING INSTITUTE JATH in my capacity as "Member-Teachers' Representative." 2. That, I am one of the Teaching Staff at the IMC OF GOVT INDUSTRIAL TRAINING INSTITUTE JATH and my appointment was made by Government of Maharashtra. 3. That, I M C OF GOVT INDUSTRIAL TRAINING INSTITUTE JATH (hereinafter referred to as "the Institute") does not have full-time Principal (who is Ex-officio Secretary) to look after day-to-da....

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....e. 14-05-2024 as there was no responsible person/persons available at the Institute to complete the procedure of filing appeal. PKAL xxxxxxxxxxxxxxxxxx 13. That, 4 teaching staff out of total 7 teaching staff was on mandatory Election Duty for a substantial period of time from December 2023 to June 2024. 14. That, absence of 4 responsible persons like Principal and Teachers due to Election Duty is the primary reason behind the delay in filing the appeal on or before 14-05-2024 (within 60 days from receipt of Order). 15. That, Shri. Nikhil Ashok Kulkarni, Principal (Additional Charge) and myself were relieved from Election Duty only after the announcement of official results of General Elections 2024 i.e. on 07-06-2024. 16.....

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....ents by the Professional engaged in the filing of appeal attributed to further delay in filing this appeal by about 20-25 days. 22. That, copies of all necessary Office Orders, Notifications, Time Tables etc. supporting the above-mentioned facts are attached with this Affidavit. 23. That, literal English translation of Office Orders, Notifications, Time Tables etc. is also attached with this Affidavit wherever necessary." 3. After going through the averments made in the affidavit, we are satisfied that there was 'reasonable cause' for the appellant in not presenting the appeal before the Tribunal within the time. We therefore condone the delay of 62 days in filing this appeal and proceed for adjudication of the appeal. 4. Appellant....

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.....2024 was issued to the appellant pointing out certain discrepancies in the details so filed, fixing the date of compliance on or before 22.01.2024, which remained unattended. 6. In the instant appeal, we vouched that, the Ld. CIT(E) after considering the preliminary submission had called for an additional evidence and complying documents inter-alia, copy of MOA, purpose of collecting fees from the students, financial statement for F.Y. 2022-23 along with annexures, copies of bills, invoices etc. which the appellant meritoriously failed to make good by the due date, consequent to which, the Ld. CIT(E) without further opportunity rejected to grant 12A registration to the appellant trust. 7. The Hon'ble Supreme Court in its landmark decisio....