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TMI Blog2016 (10) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... ic Diocese of Puttur was also granted registration under Section 12AA of the Act and therefore the objects of the said trust was also considered and accepted as charitable in nature. Since this is a subject matter of assessment therefore we do not express any opinion or view on the issue of application of income for the purpose of exemption under Section 11 of the Act in the present proceedings. Thus when there is no change in the activity of the assessee as well as the objects of the assessee then the mere transfer of the fund to the other trusts registration under Section 12AA does not fall in the ambit of provisions of section 12AA(3) of the Act for cancellation of registration. In view of the above facts and circumstances of the case, we hold that the Commissioner was not justified in cancelling the registration and accordingly we set aside the impugned order of cancellation of registration. - Decided in favour of assessee. - I.T. A. No.1361/Bang/2014 - - - Dated:- 19-8-2016 - SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER For The Appellant : Shri Narayana Murthy, Advocate. For The Respondent : Shri Sanjay Kumar, CIT-III (D.R) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indisposed of due to medical reason. Since the assessee trust is very far away place at Shimoga and therefore it took time to engage a representative to file the appeal before the Tribunal and also conduct the proceedings. It was further explained that the Secretary of the trust could not go to Bangalore and pursue the matter as he was appointed as Chief Superintendent of Mangalore University Examinations in the month of Oct./Nov., 2014. Supporting document has been filed along with the Affidavit. Thus the assessee has pleaded that the delay in filing the appeal is neither intentional nor deliberate due to unavoidable circumstances beyond the control of the assessee. 6. On the other hand, the learned Departmental Representative has vehemently objected to the condonation of delay. 7. Having considered the rival submissions and material on record, we find that the assessee has explained that there was a sufficient cause of delay in filing the appeal. It is settled principle of law that while condoning the delay, the Court should take a lenient view regarding the sufficiency of reason. It is always a question whether the explanation or reason for delay is bona fide or is merely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... misused the foreign donation without the permission of competent authority. Accordingly, the CIT has held that the activities are not being carried out in accordance with the objects of the trust and consequently the registration granted under Section 12AA vide order dt.27.4.2005 was withdrawn. 9. Before us, the learned Authorised Representative of the assessee has submitted that the assessee society is run by the Malankara Catholic Diocese of Puttur who have devoted their life for services of humanity and to serve old sufferings. During the year 2010 for effective administrative convenience few areas of operations were diverted by creating a new Diocese Adminstrar known as Malankara Catholic Diocese of Puttur which is created through a religious order from the Vatican, Rome . The learned Authorised Representative has pointed out that in the meantime few donors from abroad came forward to help the poor and to support some social developmental programs. Accordingy, the donation was received by the assessee for the specific purpose of giving the same to Malankara Catholic Diocese of Puttur . He has further submitted that the said trust namely Malankara Catholic Diocese of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in writing cancelling the registration of such trust or institution: Provided that no order under this sub-section shall be passed unless such trust or institution has been given a reasonable opportunity of being heard. There is no dispute that the objects of the assessee trust are charitable in nature as it was accepted at the time of grant of registration under Section 12AA. It is not the case of the CIT or of the revenue that there is any change in the nature of activity of the assessee or in the objects of the assessee. The impugned order of the Commissioner is based on the consideration which is not relevant for the cancellation of registration under Section 12AA(3) of the Act. The sole ground for initiating the proceedings for cancellation of registration as well as the consequential cancellation by the impugned order is the violation of FCRA as the assessee received foreign contribution which was transferred to another trust. It is not in dispute that the assessee is duly authorised by the competent authority under FCRA to receive the foreign contribution / donation. The issue of violation of FCRA does not fall under the jurisdiction of the Commissioner. In any case th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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