2025 (5) TMI 1300

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R PER: NARINDER KUMAR, JUDICIAL MEMBER . This order is to dispose of appeal filed by the appellant-which claims it to be a charitable institution. Appeal has been preferred feeling aggrieved with the order dated 17.03.2024, passed by Learned CIT(Exemption). 2. Vide impugned order, Learned CIT(E) has rejected application filed by the applicant Institution under section 12AB of the Income T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... fresh application u/s 12AB of the Act before the CIT(E), whereas the proper remedy was to file an appeal against the impugned order, and as such, delay in filing of the appeal may be condoned. 5. The application seeking a condonation of delay is under the signatures of Smt. Suresh Jhabarmal Sharma, President of the applicant Institution. It may be mentioned here that with the application, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t of providing facility of education to children suffering from poverty; to help the helpless persons; to aid educational institutions, and for protection of cows. Keeping in view the date of incorporation of the trust, and the issues involved in the application seeking registration under section 12AB of the Act, without going into technicalities, we deem it a fit case to condone the delay in f....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nder RPT Act, 1959 is not one of the essential requirements. So, this ground of rejection of the application does not survive any more. Incomplete Form 10AB & non genuineness of the activities 10. These are other two grounds of rejection of the application. In the impugned order dealing with application u/s 12AB of the Act, Learned CIT(E) has described as to in what manner the said app....