TaxTMI 
TaxTMI 
2026 (3) TMI 603
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....sioner of Income Tax (Exemption) has erred in rejecting application for registration u/s. 12AB of the Act. 2. The Learned Commissioner of Income Tax (Exemption) erred in rejecting the application for registration under Section 12AB of the Act, giving the reason that the trust had applied the income outside India, in violation of Section 11(1)(c) of the Act. Whereas, the appellant trust had given an educational grant of 74,00,000 (Rupees Four Lakh only) in Indian currency to Mr. Bhavish R. Shah, an Indian student, for studying abroad in a course at Brunel University, London. 3. The Learned CIT (Exemption) has rejected the application under Section 12AB of the Act without providing an opportunity to the appellant to explain ....
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....mittedly, the Ld.DR could not controvert the submissions filed by assessee and the arguments advanced by Ld.AR to substantiate the delay caused in filing the appeal before this Tribunal. It is noted that assessee, under genuine circumstances, could not respond to the notices issued by revenue during the assessment proceedings. 3.1. It is noted that there is no malafide intention on behalf of assessee in not filing the present appeal before this Tribunal, within the period of limitation. Nothing to establish any such intention has been filed by the revenue before this Tribunal. In our opinion there was sufficient cause for condoning the delay as observed by Hon'ble Supreme Court in case of Collector Land Acquisition Vs. Mst. Katiji & Ors.....
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....i Sarkar vs. Smt. Sudha Rani Debi (AIR 1978 SC 537) held that non-filing of affidavit in opposition to an application for condonation of delay may be a sufficient cause to condone the delay. 3.5. In the present facts of the case, we note that no such affidavit has been furnished by the revenue countering the condonation application of the assessee. At this juncture, we also take assistance and support from the observation of Justice Krishna Iyer wherein he has quoted at various occasion while dealing with technicalities that "any interpretation that alludes substantive justice is not to be followed and that substantive justice must always prevail over procedural technicalities". Similar is the observation by Hon'ble Supreme Court in the ....
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.... in the case of Jamshedji Tata Trust vs. Joint Director of Income Tax (Exemption) v. Joint Director of Income Tax (Exemption) reported in 44 taxmann.com 447, wherein it was observed that where assessee had applied money for charitable purposes in India, the fact that final execution of such purpose takes place outside India will not constitute violation of provisions of Section 11(1)(c) of the Act and will not be treated as application of fund outside India. He thus prayed for the claim to be allowed. 5.1. On the contrary, Ld.DR relied on the orders passed by the authorities below. We have perused the submissions advanced by both sides in light of the records placed before us. 6. Admittedly, assessee had given the funds to the stud....
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....¤§à¤¾à¤¨ मà¥à¤¦à¥à¤°à¤¾à¤‚क कारà¥à¤¯à¤¾à¤²à¤¯, मà¥à¤‚बई Before 2 3 DEC2025: 3 0 OCT 2025 The Honorable Income Tax Appellate Tribunal, MUMBAI सकà¥à¤·à¤® अधिकारी DO bok o shah In the matter of SHILA ASHOK SHAH FOUNDATION PAN: AABTS6164Q against order u/s 12AA of IT Act of CIT(Exemption), Mumbai शà¥à¤°à¥€. विनायक ब. जाधव MUMBAI AFFIDAVIT I, SHRI ASHOK MOHANLAL SHAH, aged about major, residing at Mumbai do solemnly declare and affirms as under. All below stated facts are true and correct and I....