TaxTMI 
TaxTMI 
2026 (7) TMI 1801
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....f natural justice. 2.1 The ld. CIT(Exem), has grievously erred in law and or on facts in not appreciating that the appellant trust could not respond to the single opportunity allowed vide letter dtd. 17.07.2023 for a sufficient cause and thus there was gross violation of the principles of natural justice. 2.2 That the in the facts and circumstances of the ld. CIT (Exem), ought not to have rejected the application in Form 10AB u/s. 12A(1) (ac) (v) for registration of the appellant trust due to modification of the objects as not maintainable on account of failure to respond to the notice dtd. 17.07.2023. 3.1 That the in the facts and circumstances of the ld. CIT (Exem), ought to have held that it was maintainable and allowed fresh registration in respect of application in Form 10AB u/s. 12A(1) (ac)(v)." 3. The appeal is noted by the Registry to be delayed for filing before us for 759 days. 4. The Assessee has sought condonation of the delay by adducing the reasons for the same in a duly application sworn affidavit as under: "1. Being aggrieved and dissatisfied with the order dated 18.08.2023 passed by CIT(Exemption), Ahmedabad dismissing the ....
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.... On the other hand, if the delay is condoned, the Respondent will not suffer in any way. Therefore, the delay caused due to genuine and bona fide reasons is required to be condoned in the interest of justice and equity. 6.1 It is now well settled position in law in the case of N. Balakrishnan v. M. Krishnamurthy, (1998) (7 SCC 123) for the proposition that rules of limitation are not meant to destroy the rights of parties. They are meant to see that parties do not resort to dilatory tactics, but seek their remedy promptly. The object of providing a legal remedy is to repair the damage caused by reason of legal injury. The law of limitation fixes a lifespan for such legal remedy for the redress of the legal injury so suffered. Time is precious and wasted time would never revisit. 6.2 Reliance upon the decision of the Supreme Court in the case of B. Madhuri Goud v. B. Damodar Reddy, (2012) 12 SCC 693, for the proposition that the Limitation Act has not been enacted with the object of destroying the rights of the parties but to ensure that they approach the court for vindication of their rights without unreasonable delay. The idea underlying the concept of limitation....
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.... application seeking registration on account of the fact that certain modifications had been undertaken to the objects of the Assessee - Trust and, therefore, as per the provisions of Section 12A(1)(ac)(v) of the Act, the Assessee was required to seek registration afresh. 5.1 The CIT (Exemptions) noted that the Assessee had not submitted any proof regarding adoption or undertaking modification of the objects, and other details were also not filed. Therefore, he rejected the Assessee's application seeking registration. 6. The reasons adduced before us for the condonation of delay of 759 days in the filing of the appeal before us address the nonparticipation of the Assessee in the proceedings before the learned CIT (Exemptions) also. In the affidavit filed by the Assessee before us, the reasons for the delay and non-participation before the CIT (Exemptions) have been attributed to oversight of the accountant of the applicant-trust, who failed to check his e-mail address which was provided to the Department for communication in relation to the matters of the Assessee. 6.1 It has been stated that the accountant failed to take note of the notice issued on 17.07.2023 by the lear....
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....ause (230) of section 10 or section 80G, as the case may be. from no. 10 AC.pdf 6. Self certified copies of the annual accounts of the trust or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up: parsi 2020.2021,2022 compressed.pdf 7. Self-certified copy of order of rejection of application for grant of registration under section 12A or section 12AA or section 12AB or clause (230) of section 10 or section 80G, as the case may be, if any - 8. Where the trust or fund or the institution held by the applicant as per the provisions of sub-section (4) of section 11 has been in existence during any year or years prior to the financial year in which the application for registration is made, self certified copies of the annual accounts of the trust or institution relating to such prior year or years (not being more than three years immediately preceding the year in which the said application is made) for which such accounts have been made up and self certified copy of the report of audit as per the provisions of section 44A....
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....ents of law under the various Acts by which it was governed and even under the Income Tax Act and having sought and been granted registration under Section 12A way back in the year 1998. That even when the new scheme of registration of charitable trusts came on the statute with effect from 01.04.2021, the Assessee Trust promptly applied for seeking registration afresh and was granted provisional registration also. Further, during the pendency of the provisional certificate of registration itself, when the Assessee-Trust changed one of its objects, it promptly applied for fresh registration as per the provisions of law. 9. It is amply clear, therefore, that the Assessee is law-compliant. The only lapse on its part which occurred is that after filing for seeking fresh registration the Assessee failed to participate in the proceedings before the CIT(Exemptions) for grant of the same and also failed to file appeal against the order passed by the learned CIT(Exemptions) rejecting its application in time and filed with a delay of 759 days before us. 10. On going through the contents of the affidavits filed by the Assessee-Trust and also the accountant, attributing this lapse to the....