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TMI Blog1992 (7) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... bject of the company is to promote religion and secular education and industrious habits among the Ezhava community. The assessee has been registered with the CIT under s. 12A of the IT Act. 2. The assessee has furnished Form No. 10 along with the return of income on 9th Jan., 1978 declaring the intention to accumulate Rs. 23,193 for certain purposes. The assessee applied for extension of time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 6 dt. 22nd Dec., 1977 was not communicated to the assessee. If the rejection was not communicated, it could be presumed that the application for extension of time was allowed. In this case, there is no such communication. Hence, the assessee can presume that his application for extension of time was granted. Hence, the Revenue is aggrieved. 4. The only ground taken in this appeal is that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on this point. 6. As per para 3 of the Circular with a view to expediting the disposal of application filed by trusts for condoning the delay, the Board has passed a general order under s. 119(2)(b) by which the CITs have been authorised to admit belated applications under s. 11(2) read with r. 17 of the IT Rules, 1962. Hence, we hold that the CIT(A) is authorised to deal with the matter in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not mandatory. Though the claim therein was different which is under s. 80HH, we are of the opinion that the principle laid down therein can be pressed into service in this case also. 8. In view of what has been stated above and also the powers of the CIT(A) are co-terminus with the ITO, we see no reason to interfere with the order of the CIT(A). We accordingly dismiss the Revenue's appeal. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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