TaxTMI 
TaxTMI 
2025 (6) TMI 50
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....1. The Impugned order u/s 80G/10AB of the Act dated 29/11/2024 is bad in law and on facts, without providing adequate & reasonable opportunity of being heard, being without jurisdiction and for various other reasons and hence the same may kindly be quashed. 2. The Ld. CIT(E) erred in law as well as on the facts of the case in rejecting the application for granting Registration/approval u/s 80G. The rejection so made and refusal to grant Registration/approval u/s 80G is contrary to the provisions of law and facts of the case. The same kindly may be quashed. 3. That the impugned order so passed was in the contravention of the law prevalent at the relevant point of time and also on fact and hence may kindly be quashed. The Id. CIT(E) may b....
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....ub: Prayer for condonation of Delay Ref: In the matter of SHRIRAM PAROPKARI TRUST having PAN No. AANTS6724] Hon'ble Sir, 1. In this connection it is submitted that the applicant/assessee is a trust and filed this appeal against the order dated 29/11/2024 passed by Hon'ble CIT EXEMPTION, JAIPUR. 2. Further as per date of order passed by CIT EXEMPTION, JAIPUR i.e. 29/11/2024, the appeal was to be filed within two months from the end of the month in which the order was communicated i.e. on or before 31/01/2025 but the same has been filed online on 29/02/25. If we count delay then it is about 33 days. That in this case the appellant was prevented by sufficient cause from presenting the appeal within the prescribed time limit of ....
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....t would be required to be considered while examining the plea for condonation of delay, it is the cause for delay which has been propounded will have to be examined. If the cause for delay would fall within the four corners of "sufficient cause", irrespective of the length of delay same deserves to be condoned. However, if the cause shown is insufficient, irrespective of the period of delay, same would not be condoned." 8. It is submitted that the Hon'ble Supreme Court in the case of Collector, Land & Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a very liberal approach while considering a case for condonation of delay. The following observations of the Hon'ble Court are notable: "The legislature ....
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....ay is of 33 days delay only and was on account of the facts stated in the prayer for condonation of delay. In support he relied upon the judicial precedent. 3.1 On the other hand ld. DR representing the revenue submitted that the assessee has engaged the counsel and therefore, the reasons advanced are not reasonable. However, she has not raised any specific objection on the facts narrated by the assessee. 3.2 The bench noted that the assessee contended that the email address mentioned was not regularly checked by the staff of the trust and when the ld. AR of the assessee came to know about the passing of order the assessee-applicant within a reasonable time filed the appeal which is delayed by 33 days. The bench considering the judicial d....
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....s. 12AB of the Act and thereby the recognition of the trust u/s. 80G of the Act was also rejected. 6. While hearing of the present appeals, ld. AR of the assessee submitted that the assessee was allowed short time and only three opportunities were granted and thereby the assessee could not file legible copy of trust deed. As regards certificate under RPT Act, the same was not provided because it was applied and as regards incomplete Form 10AB, he assured that he will submit all the details i.e. required in Form 10AB and also submit all the details so as to prove the genuineness of the activities of the trust. Based on that prayer he submitted that the matter regarding registration u/s 12AB of the Act and that of the 80G of the Act be set a....