TaxTMI 
TaxTMI 
2025 (9) TMI 570
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....re time barred by 102 days. Assessee has filed affidavit explaining the reasons which led to delay and the contents of the same read as follows : "I Mr. Rajaram Ramchandra Konde, Trustee of Martand Khandoba Deosthan Trust, having its office at A/P Dhaminkhel, Junner, Pune, do hereby solemnly affirm on oath, that; 1. Ours is a Trust engaged in charitable activities since its inception. 2. Trust has made an application in Form 10AB for registration u/s. 80G and 12AB on 01/03/2024 and received Provisional Registration. 3. Trust's affairs were being handled by former trustee Mr. Gabaji Baban Konde Who's contact details are updated on the E-Portal i.e. his Mobile No. 9821554280 and Email ID - vasantvar....
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.... days in filing the appeals and admit the appeals for adjudication. 4. At the outset, ld. Counsel for the assessee submitted that appellant failed to provide the list of donors as called for by the ld.CIT(E) in the show cause notice dated 03.09.2024 because the time given to respond was very short and therefore a prayer is made to remit back the issue on merits to the file of ld.CIT(E) to file the requisite details and adjudication of the applications for regular registration u/s. 12AA and approval u/s. 80G(5) of the Act on merits. 5. Ld. Departmental Representative on the other hand supported the orders of ld.CIT(E). 6. We shall first take up the appeal ITA No.651/PUN/2025 filed by the appellant wherein it has assailed the impugne....
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....cted the application filed by the appellant for grant of regular registration observing as under : "(iii) The assessee furnished its response on 09/09/2024. It was specifically requested vide the show cause notice dated 03/09/2024 to furnish detailed donation lists for all relevant years. On verification, it is seen that the trust has failed to submit the lists of donors, even receipt no. has not been given by the assessee. Therefore, identity of such donors and consequential genuineness of donations remained doubtful. 7. Considering the above facts discussed in the show notice and discrepancies noticed, the undersigned is not satisfied about the genuineness of activities of the assessee and compliance of requirements of a....
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....10. Under the given facts and circumstances and considering the prayer made by ld. Counsel for the assessee and in the larger interest of justice, we deem it proper to afford one more opportunity to the appellant. We therefore remit the issue on merits to the file of ld.CIT(E) for necessary adjudication. Impugned order dated 30.09.2024 is hereby set aside, and the matter is restored to the file of the Ld.CIT (Exemption) with a direction to adjudicate the issue afresh based on the details to be filed by the appellant and then decide in accordance with law. Needless to mention that the appellant trust in the course of the set aside proceedings shall be afforded a reasonable opportunity of hearing. Appellant is at liberty to adduce all the req....