2025 (6) TMI 209

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....reshwar Chidara (AM) :- In the above captioned appeals, the appellant-trust has filed appeals against the order passed by Ld. CIT(E) ex parte by rejecting petitions relating to granting of registration under section 12AB and granting of exemption under section 80G of the I.T. Act. 2. From the order of Ld. CIT(E), it is observed that with regard to application in Form No. 10AB for Registratio....

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....that the delay may be condoned and grant for one more opportunity to the appellant trust so that the trust can present its case before Ld. CIT(E) without taking any further adjournment. Ld. AR of the appellant has filed applications as well as evidence evidences stating reasons for delay in filing the appeal before the ITAT. The crux of the application/evidence is that the clerk-incharge of the tr....

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....advocate was engaged to file an appeal, immediately. 3. Ld. AR of the appellant further pleaded that this is a very small trust which is being run by the old people for a very long time and therefore the activities are quite genuine and returns of income were also filed regularly in time. In view of the same, it was pleaded by the Ld. AR of the appellant that the delay may be condoned and the m....