TaxTMI 
TaxTMI 
2026 (1) TMI 599
X X X X Extracts X X X X
X X X X Extracts X X X X
....mitation by 615 days, for which the assessee filed condonation petition along with an affidavit, which read as under:- "1. That St. Thomas Syro Malabar Catholic Church started activities from August, 2016 is a trust and holding exemption certificate u/s 12AA of the I.T. Act dated 03.10.2019 and provisional registration u/s 12A of the Act uptill A.Y. 2023-24. The trust is created for charitable purposes with the objectives to provide relief to the poor, education, medical relief, preservation of nature and advancement of any other object of public utility. 2. That an appeal before the Hon'ble I.T.A.T., Kolkata has been filed on 18/07/2025 challenging rejection of application for Registration u/s 12A(1)(ac)(ii) of the Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e registration for the AF 2023-24 having already been rejected vide order dated 11/09/2023 then came to the knowledge of the authority. 6. That since the said Chartered Accountant did not give proper advice at the right time and since the appellant has filed the present appeal on taking an opinion from a senior Lawyer, the delay in filing the appeal was not deliberate or for any mala fide intention and was due to unavoidable reasons. The appellant will be put to serious stress if the delay is not condoned. On the above facts, therefore, a liberal approach in condoning the said delay of 615 days should be given in view of the decision of Hon'ble Supreme Court in the case of Collector, Land Acquisition vs. Mst. Katiji (1987) 167 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....eceived or communicated to either party." 10. That the delay of 615 days in filing of the appeal before the Hon'ble I.T.A.T., therefore, is for the good and bona fide reasons and hence it is prayed that the delay may kindly be condoned and the appeal may kindly be admitted for adjudication on merits to meet the ends of justice." 2.1. The Ld. D.R did raise objections to condoning the delay on the ground that the reasons cited by the assessee are not reasonable. 2.2. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and, hence, we condone the delay and adjudicate the appeal. 3. At the time of hearing, the counsel of the assessee ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) National Thermal Power Co. Ltd v. CIT [1998] 229 ITR 383 and also by the decision of Hon'ble Calcutta High Court in PCIT vs. Britannia Industries Ltd. [2017] 396 ITR 677 (Cal). Therefore, we are inclined to admit the same for adjudication. 4. After hearing the rival contentions and perusing the materials available on record, we find that the assessee was registered u/s 12AA of the Act from A.Y. 2020-21 on 03.10.2019. The assessee filed an application in form no.10A for provisional registration on 23.03.2021. The said application of the assessee was treated by the Department as application u/s 12A(1)(ac)(vi) of the Act and thereby allowed provisional registration u/s 12A of the Act in form 10AC on 27.05.2021 from A.Y. 2021-22 to A.Y. 20....
X X X X Extracts X X X X
X X X X Extracts X X X X
....led in Form No 10AB on 05.03.2023 in limie without verifying the records that the assessee was already allowed registration for the assessment year 2023-24, therefore the assessee application in Form 10AB filed on 05.03.2023 for AY 2023-24 and its consequent order in Form 10AD dated 11.09.2023 by the Ld. CIT(E) be quashed." 4.1. So far as the first issue is concerned, we observe that the assessee is already registered before amendment by Taxation and Other Laws Act 2020 and so the assessee was eligible for registration u/s 12AB(1)(ac)vi) of the Act for a period of five years from A.Y. 2021-22 to 2025-26 as against the registration allowed for three years by ld. CIT from A.Y. 2021-22 to 2023-24. Therefore, we direct the ld. CIT (E) to all....