2025 (6) TMI 54

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....d for grant of approval under section 80G(5) of the Act. 2. The assessee has raised the following grounds of appeals: GROUNDS IN ITA NO.751/LKW/2024: 1. That the appellant in the form of Trust is carrying charitable activities of running Old Age Shelters and Ghaushala u/s 2(15) of the Income Tax Act, 1961 and has applied for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 which has been rejected by Id. CIT (Exemption) u/s 12AB(1)(b)(ii)(B) of the Income Tax Act, 1961 on account of noncompliance by the appellant. 2. That the appellant was not aware of the correspondence/ notice of hearing sent by the office of Id. CIT (Exemption) because of which unwillingly compliance could not be made before the Id. CIT and request you....

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.... a delay of 20 days each in filing the appeals before the Tribunal. He submitted that the assessee had filed an application for condonation of delay, duly supported by an Affidavit of one Shri Prakash Pal (staff of the Counsel of the assessee), stating therein that the deponent had paid challan for appeal fee on 21.11.2024 and Form No. 36 and grounds of appeals were also prepared well in time, but due to inadvertent mistake by the deponent working with the Counsel of the assessee, the appeals memo file got mixed up with other case files and could not be filed within the stipulated time. It was prayed by the Ld. A.R. that the delay caused in filing the appeals was not deliberate and that it was beyond the control of the assessee, which may p....