2025 (4) TMI 1982

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Revenue : Shri. Rakesh Ranjan, Sr. DR ORDER PER VIKRAM SINGH YADAV (A.M): These are two appeals filed by the assessee against the respective orders of Ld. CIT(Exemption) denying registration u/s. 12AB as well as u/s. 80G(5) of the Act. 2. Briefly the facts of the case are that the assessee moved an application in Form 10AB u/s. 12A(1)(ac)(ii) seeking registration u/s. 12AB ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....IT(Exemption), the assessee has made no compliance to the terms of the above notices. He held that the registration under section 12AB is to be granted in terms of the provisions of section 12AB(1)(b) of the Act after being satisfied about the objects of the trust or institution, the genuineness of activities, and the compliance of any other law for the time being in force as are material for the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....placed on record, however, there is admittedly a delay in filing the submissions which were filed on 25.12.2024 as against the due date of 11.12.2024. It was submitted that the window for e-filing the submissions was open and the assessee did file the necessary submissions, however, by that time, the Ld. CIT(Exemption) had already passed the order rejecting the application seeking registration u/s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... AR has fairly submitted that there is a slight delay in filing the necessary submission, at the same time, given that the e-filing window was open and not closed before passing of the impugned order and the fact that submissions have already been filed and uploaded on the e-filing portal of the department and same are already available on record and given the fact that the application has not be....