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TMI Blog2014 (8) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... e constitution of the trust vide deed dated 04.02.2000 – thus, no substantial question of law arise for consideration – Decided against Assessee. - ITA No. 103 of 2014 (O&M) - - - Dated:- 28-7-2014 - Ajay Kumar Mittal And Jaspal Singh,JJ. For the Appellant : Mr. Pankaj Jain, Senior Advocate with Mr. Divya Suri, Advocate and Mr. Sachin Bhardwaj, Advocate. ORDER Ajay Kumar Mittal, J. 1. Delay of 8 days' in refiling the appeal is condoned. 2. This appeal has been filed by the assessee under Section 260A of the Income Tax Act, 1961 (in short the Act ) against the order dated 6.3.2013 (Annexure A-9) passed by the Income Tax Appellate Tribunal, Chandigarh Bench A , Chandigarh (hereinafter referred to as the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essing Officer that the trust was not being financed by the Government. The assessee challenged the said order before the Tribunal who vide order dated 20.09.2011 (Annexure A-2) set aside the order dated 30.11.2007 (Annexure A-1) and directed the CIT to decide the matter afresh in accordance with law after affording due and reasonable opportunity of hearing to the assessee. In pursuance thereof, the CIT after affording an opportunity of hearing to the assessee rejected the application vide order dated 27.12.2011 (Annexure A-4). Against the order dated 27.12.2011, the assessee filed an appeal before the Tribunal. The Tribunal vide order dated 27.6.2012 (Annexure A-5) following the judgment of this Court in Commissioner of Income Tax v. Surya ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. The Tribunal while dismissing the appeal of the assessee had recorded that the assessee was registered vide certificate of registration dated 29.1.2004 issued by the Registrar of Firms and Societies (Punjab), Chandigarh. The assessee had not given any justified cause for not applying for registration before 31.5.2007 whereas the trust was constituted vide deed dated 4.2.2000. Thus, no ground for condonation of delay was made out. The Tribunal had observed as under:- 7. We have heard the rival contentions and perused the record. The assessee trust came into existence vide Trust Deed dated 04.02.2000. The trust had registered itself with the Addl. Registrar of Firms and Societies (Punjab), Ludhiana vide certificate of registration dat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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