TaxTMI 
TaxTMI 
2025 (6) TMI 817
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....r section 80G(5)(iii) of the Income-tax Act, 1961 [hereinafter referred to as "the Act"] and cancelling the provisional approvals earlier granted. Since common facts and grounds are involved, both appeals are heard together and disposed of by this consolidated order. Condonation of Delay 2. The registry noted delay in filing both the appeals before us. The appeals are accompanied by applications under section 253(5) of the Act seeking condonation of delay. Details of such delay are as follows - Appeal Order Appealed Against Date of Order of CIT(E) Due Date for Appeal Date of Filing before us Delay (Days) Delay Noted by Registry ITA No. 94/Ahd/2025 Rejection under Section 12A(1)(ac)(iii) 03.09.2024 02.11.2024 13.01.2025 72 44....
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....n. 4. Considering the reasons explained and in the absence of objection from the learned Departmental Representative (DR), we are satisfied that the delay in both appeals was due to sufficient and bonafide cause. Accordingly, the delay in filing both appeals is condoned. Brief Facts of the Case 5. As stated in the statement of facts, the assessee, is a public charitable trust duly constituted by a Trust Deed dated 24.05.2016 and registered under the Gujarat Public Trust Act, 1950, at registration number E/1524/BK dated 20.06.2016. The main objectives of the trust include establishing and maintaining a Gaushala (cowshed) for the welfare of stray animals, providing fodder and medical treatment, and related charitable activities. The trust ....
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....ar No. 7/2024 dated 25.04.2024, permitting reapplication before 30.06.2024, the assessee had again filed fresh applications in time. Despite this, the CIT(Exemption) passed impugned orders cancelling even the provisional registration/approval without giving an effective opportunity of hearing. 8. Aggrieved by the orders of CIT(E), the assessee filed the present appeals before us raising following grounds of appeal: In ITA No.94/AHD/2025 1.1 The order passed u/s.12A on 03.09.2024 by CIT(Exem), Ahmedabad rejecting the application for registration of the appellant trust u/s 12A(1)(ac)(iii) of the Act and cancelling the provisional approval by holding that in absence of details furnished by the appellant trust, the requirements of Rule 17A(....
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.... justice. 2.1 The ld. CIT(Exem), has grievously erred in law and or on facts in not allowing sufficient opportunity to respond to the notices of furnishing details/documents. There was gross violation of the principles of natural justice. 2.2 That the in the facts and circumstances of the ld. CIT(Exem), ought to have appreciated that there was a sufficient cause for failure to respond to the notices for filing details/documents. 3.1 The ld. CIT(Exem), has grievously erred in law and or on facts in rejecting the application for approval of the appellant trust u/s 80G(5)(iii) of the Act and cancelling the provisional approval. 3.2 That the in the facts and circumstances of the ld. CIT(Exem), ought not to have rejected the application ....
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....was also brought to the attention of the Bench that the assessee had availed the opportunity extended by CBDT Circular No. 7/2024 dated 25.04.2024, which permitted fresh filing of applications before 30.06.2024 in cases of earlier rejection. The assessee had duly complied by filing fresh applications within the time permitted. However, both the impugned rejections were again passed without proper appreciation of facts or granting effective opportunity, rendering the action unjust and technical in nature. In view of the above submissions, the learned AR prayed that the impugned orders may be set aside and both matters be restored to the file of the CIT(Exemption), Ahmedabad for de novo adjudication on merits after affording reasonable opport....