2025 (6) TMI 1833

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....78 days. The assessee filed an Affidavit for condonation of delay vide Affidavit dated 12.05.2025, wherein the assessee stated that the case of the assessee was pursued by his Chartered Accountant but the assessee was not informed about the appellate order which was passed on 18.10.2024. After that the assessee handed over all details and documents to another consultant and after verifying those documents and analyzing the Income Tax Portal of the Trust, the assessee found the order passed by Ld. CIT(E). After consulting with consultant and consent of all trustees, the assessee trust had decided to prefer an appeal before the Tribunal. It was as a result of aforesaid reasons that there was a delay of 78 days in filing of the present appeal.....

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....e applicant trust was rejected by Ld. CIT(E), Ahmedabad on the ground that since the assessee / applicant trust was not holding any valid / regular approval either in Form 10AC or Form 10AB. The applicant / assessee trust was supposed to file application for grant of approval under Section 80G of the Act under Clause (iii) of First Proviso to sub-Section (5) of Section 80G of the Act, whereas the assessee had incorrectly filed applicant in Clause (ii) of First Proviso to sub-Section (5) of Section 80G of the Act. 6. Before us, the Counsel for the assessee admitted that there was in fact an inadvertent error on part of the assessee in filing application under Section 80G of the Act. However, this was due to a system error in the online fi....

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.... that where CIT(E) rejected assessee trust's application for registration under Section 80G of the Act on the technical ground that the application was not filed under the correct provisions, since there was no mention of any specific query or show-cause to the assessee about ineligibility to file an application under the provisions of Clause (iv)(b) of the First Proviso to Section 80G(5) of the Act in the impugned order, principles of natural justice had been violated by rejecting the application, without confronting the assessee about reasons for such rejection and thus, the matter was required to be remanded back. 11. In the case of Subharma Charitable Trust vs. CIT(E) 172 taxmann.com 431 (Mumbai - Tribunal), the ITAT Mumbai held that....