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TMI Blog2015 (12) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, in the interest of natural justice, we set aside the order of impugned order of the Director of Income-tax ( exemption) and remit the matter back for decide afresh, after giving due opportunity to the assessee. - Decided in favour of assessee for statistical purposes. - ITA No.2104/Del./2011, ITA No.3416/Del./2013 - - - Dated:- 8-10-2015 - Sh. G. C. Gupta, Hon ble Vice President And Sh. O.P.Kant, Accountant Member For The Appellant : Sh. Pradeep Agarwal, CA For The Respondent : Smt. Sunita Kejriwal, CITDR ORDER PER O.PKANT,AM. These two appeals of the assessee are directed against two separate orders of the Director of Income Tax (Exemptions), New Delhi dated 20.03.2008 and learned Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come Tax (Exemptions). Further, he also submitted that unlike the case of an assessment order, where the accompanying notice of demand clearly states that an appeal against the order can be filed before the learned Commissioner of Income-tax (Appeals) within 30 days, the order rejecting u/s 12AA registration was not containing any such advice or guidance and therefore as a result of oversight and ignorance of law, the appeal could not be filed within the period prescribed in the Act. Further, the ld. AR submitted that delay in filling of present appeal is neither deliberate nor willful and it was due to a bonafide mistake only. On the other hand, the learned Commissioner of Income-tax (Departmental Representative) [ in short CIT(DR) ]obj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l considerations. 7. Further, in the case of All India Primary Teachers Federation Vs. Director of Income Tax (Exemptions) (2005) 93 TTJ 0155, the ITAT Delhi Bench has condoned the delay of more than 27 years in filing the application for registration. The Tribunal in Para 6 its decision has held as under:- Though it is commonly understood that everybody knows the law but Hon'ble Supreme Court has held in the case reported (1979) 118 ITR 326 (SC) (supra) that there is no such maxim known to law. Therefore, the office bearers of the society which keep on changing every two three years can be believed to have ignored the provision of law and entertained bona fide belief as to the compliance of all required statutory formalities b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anner or an attempt to cover up an ulterior purpose and therefore, we are of the opinion that liberal approach has to be taken for considering the sufficiency of the cause for not presenting the appeal within the prescribed period. We are satisfied with the reasons explained by the assessee that due to bona fide mistake the appeal could not be filed within limitation period. Accordingly, in the interest of justice, we condone the delay of 1056 days in filing the present appeal. 9. The solitary ground of the assessee is regarding denial of registration u/s 12AA of the Act. 10. At the outset of hearing, the ld AR of the assessee stated that the DIT(Exemptions) has denied the registration u/s 12AA relying on a earlier order passed on 31. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... except relying on the office order dated 31.07.2007, has not specified any reasons for denial of registration. The copy of the order dated 31.07.2007 on which he relied has also not been supplied to the assessee nor even presented before the Tribunal. In view of the above facts, we are of the opinion that the assessee deserves to know the grounds on which its application for registration has been rejected. Therefore, in the interest of natural justice, we set aside the order of impugned order of the Director of Income-tax ( exemption) and remit the matter back for decide afresh, after giving due opportunity to the assessee. In the result the appeal of the assessee is allowed. 13. The grounds of appeal raised by the assessee in ITA No.34 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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