TaxTMI 
TaxTMI 
2025 (3) TMI 1623
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....ing registration u/s 12A as applied with reference to application dated 27.09.2023 even though it was holding provisional registration u/s 12A(1)(ac) (vi) of I.T. Act 1961. 2. The order passed by CIT (Exemption) non-granting registration u/s 12AB is unjustified, unwarranted and bad in law. 3. The learned CIT (Exemption) ought to have grant registration u/s 12AB of I.T. Act 1961 considering the facts and evidence on record. 4. The learned CIT (Exemption) erred in cancelling the provisional registration without specifying any specified violation in the case of assessee. 5. Any other ground that shall be prayed at the time of hearing. 3. There is a delay of 45 days in filing the present appeal by the asse....
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....use explained hereinabove. 2. The assessee submits that no hardship or prejudice will be caused to the revenue in case the application is allowed and delay is condoned however if application for condonation of delay is rejected the assessee may loose a valuable right of appeal. In view of above, it is humbly submitted that liberal view be taken and application be allowed and delay be condoned in the interest of justice. 3. Assessee places reliance on the decision of Hon'ble Bombay High Court in the case of Vijay Vishin Meghani in ITA No.493 of 2015 vide order dated 19/09/2017 wherein delay of 2984 days in filing appeal has been condoned by Hon'ble Jurisdictional High Court. Ratio laid down by the aforesaid decision....
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....hat there is sufficient and reasonable cause and there is no mala fide intention. Accordingly, delay of 45 days in filing this appeal before the Tribunal is hereby condoned and we proceed for adjudication. 5. Shri Dewani, learned Counsel for the assessee assailed the impugned order for rejection by drawing our attention to the operative part of the impugned order dated 20/03/2024, contained in Para-6 & 7, is reproduced below:- "6. The assessee furnished reply on 19/01/2024. The assessee was requested to explain purpose of loan raised and its utilisation for trust objects along with copy of permission under section 36A of the Maharashtra Public Trust Act, 1950 from the Charity Commissioner. The assessee contended that temporary i....
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.... is submitted before CIT(Exemption) on 24/02/2024. B) It has not been considered before Rejection of grant of registration u/s 12A and for cancellation of Registration Granted provisionally. C) Request of one more opportunity to explain its case be granted." 7. Per-contra, the learned Departmental Representative expressed that the impugned order of rejection need not be tinkered with. 8. Let us examine the requirement of the phrase "the compliance of such requirements of any other law for the time being in force by the trust or institution as are material for the purpose of achieving its objects" 9. Whether trust or institution is required to comply with each an every requirement even if it is trivial or procedura....
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....Society is not registered under a particular State statute - Shri Krishna Education & Welfare Trust v/s CIT [2009] 27 SOT 331 (Delhi) (Trib.), charging excess fees in violation of fee prescribed by the Government - R. K. Educational Society v/s CIT [2015] 56 taxmann.com 154/68 SOT 113 (URO) (Visakha.) (Trib.), some part of the land on which a university setup was not owned as per certain Government notification - Indian Medical Trust v. PCIT [2018] 99 taxmann.com 273/173 ITD 508 (Jaipur) (Trib.), etc., are not relevant while the grant of registration, so long as objects are charitable. But post amendment registering authority is required to satisfy himself about the compliance with other statutes which are material to achieve its objects. T....