2025 (6) TMI 1416

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....ISH BORAD, ACCOUNTANT MEMBER : The captioned appeal at the instance of assessee is directed against the order dated 22.02.2024 framed by ld.CIT (Exemption), Pune denying grant of regular registration u/s. 12A(1)(ac) of the Act. 2. Registry has informed that there is delay of 302 days in filing the appeal before this Tribunal. Affidavit for condonation of delay has been filed by the assessee and ....

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.... time. 5. The moment we came to know about the impugned order, we have prepared the appeal and filing the same before the Hon'ble Bench. 6. Due to the above genuine difficulty, there is delay in filing the said appeal by 302 days (from 22.04.2024 to 18.02. 2025 in filing the said appeal. 7. Given these circumstances, I sincerely request the Hon'ble Bench to kindly condone the said de....

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.... delay of 1537 days sub-serving the cause of justice. It was held so while observing that the appeal filed by the appellant with a delay was unintentional, much less due to any deliberate laches, and was well-explained by the State before the High Court. Hon'ble Court further held that in cases where the merits are significant, a more liberal approach may be adopted to allow for the examination of....

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....e material available on record. Upon perusal of the impugned order, it emerges that the core grievance of the assessee pertains to the rejection of its application for grant of regular registration u/s. 12A(1)(ac) of the Income Tax Act, 1961, by the learned Commissioner of Income Tax (Exemptions) [ld. CIT(E)]. Rejection of the assessee's application was primarily on the ground that the assessee fa....