2025 (7) TMI 589

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....d to as 'the Act'). 2. There was a delay of 79 days in filing of this appeal. The assessee has filed an affidavit explaining the reason of delay. It has been submitted that the assessee and its trustees were not conversant with Income-tax matters and had never faced any Income-tax litigation in the past. The assessee was unable to operate or login to the Income-tax portal. In the month of January, 2025, the assessee had come to know about rejection of registration u/s 12A/approval u/s 80G(5)(iv) of another trust through some other trustees of similar trust. On getting this information the matter was verified about pending approval under section 80G(5)(iv) the Act of the assessee and it was learnt that the said approval was already reject....

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....ejected as non-maintainable. 4. Aggrieved with the order of the ld. CIT(Exemption) the assessee has filed the present appeal. The following grounds have been taken in this appeal: 1. That on facts, and in law, the learned CIT(Exemption) has grievously erred in rejecting the application for approval u/s 80G(5)(iv)(B) of the Act as nonmaintainable. 2. That on facts and in law, the appellant made a bona fide error in selecting subclause (iv) instead of sub-clause (ii) of section 80G(5) of the Act. 3. That on facts, and in law, learned CIT(Exemption) be directed to consider the application under the correct provisions of section 80G(5)(ii) of the Act, and decide on merits. 4. The appellant craves liberty t....