2025 (12) TMI 421

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.... Mukesh Jain, CIT-DR ORDER PER SUCHITRA KAMBLE - JUDICIAL MEMBER: The appeal filed by the assessee is against the order passed by the Ld. Commissioner of Income Tax (Exemptions), (in short "Ld. CIT(E)"), Ahmedabad on 29.04.2023. 2. The assessee has raised the following grounds of appeal: "1. In view of the facts and circumstances of the case the Ld. CIT (Exemption), erred in l....

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....s mandatory and therefore, after considering the CBDT Circular which extended the said time limit, the time limit for filing application was extended appeal 25.11.2022. The CIT(E) further observed that the applicant trust was issued notice dated 06.02.2023 and the applicant trust filed submissions on 03.03.2023 thereby stating that the applicant trust commencing of activities is on 20.04.1996. The....

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....low up the proceedings. The reason given by the applicant appears to be genuine, hence, delay is condoned. 6. The Ld. DR submitted that the delay is almost two years and therefore, the delay should not be condoned. Besides this the Ld. DR submitted that the CIT(E) has rightly rejected the application as the applicant trust has not filed Form 10AB within the extended period as well. 7. We hav....