TaxTMI 
TaxTMI 
2025 (6) TMI 50
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.... assessee has raised following grounds: - "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 ....
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....ondone the delay in filling the appeal by a separate prayer dated 27.02.2025 which reads as follows : Sub: 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 abou....
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....of 2024 (@S.L.P. (Civil) Nos. 2733-2734 of 2024 dt. 5-8-2024) held that "No litigant stands to benefit in approaching the courts belatedly. It is not the length of delay that 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 I....
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....supported by an affidavit signed by Shri Ram Niwas Goyal, trustee of the applicant - assessee trust. The ld. AR of the assessee appearing in these appeals submitted that the assessee is serious on the duties and the delay 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 st....
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.... for registration of the trust was rejected by the ld. CIT(E). 5. Apropos to the grounds so raised by the assessee in ITA No. 338/JP/2025, the application for recognition of the trust u/s 80G of the Act was rejected by the ld. CIT(E) because the applicant assessee was not considered for registration u/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....