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TMI Blog2021 (4) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... he Appellant : A. V. Raghuram , A. R. For the Respondents : Anjala Sahu , D. R. ORDER Per S. S. Godara , JM This assessee's appeals for A.Y. 2016-17 are directed against the CIT(Exemptions), Hyderabad's order dated 31.5.2016 in case No. 74(11)/12AA 80G/15-16 u/s. 12AA(1)(b)(ii) and 80G of the Income Tax Act, 1961 (in short 'the Act'). Heard both the parties. Case files perused. At the outset it is brought to our notice that there is a delay of 784 days in filing of both these appeals. Assessee has filed an affidavit dated 5th Feb., 2019 requesting for condonation of delay stating reasons for delay, as under. I, Sushil Kumar, S/o. Late Sham Sunder Mehta, aged about 56 years, R/o. 3/15, Subhash Naga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o transfer back the file to Hyderabad. Except pursuing this issue of registering the proposed amendments regarding clause relating to abroad and dissolution , attention was not paid to filing of appeal. Only when Mr. Radhakrishna Mathur, Chief Information Commissioner, Central Information Commission and President of National Federation of Information Commissions in India (NFICI) during a meeting held on 30.06.2018 came to know of the problems faced with regard to amendments, he enquired the reasons for such amendments and on coming to know about the order of the rejection of registration ix] S. 12A and approval u/s. 80G enquired about filing of appeal. Having come to know that no appeal was filed, he immediately directed for filing an ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sole issue of sec. 12AA registration. A perusal of CIT(E)'s order under challenge reveals that he had raised certain objections qua the assessee's dissolution clause and sought for all the necessary details which the latter had failed to comply with. It thus appears as an instance of assessee's failure per se in making good the shortfalls in its impugned registration application. Faced with this, learned counsel stated at the bar that the assessee shall now cooperate in case it is afforded a fresh innings before the CIT(E). It is further submitted that offering scholarships to the needy students is indeed a charitable purpose u/s. 2(15) of the Act. 3. The Revenue placed strong reliance on CIT(E)'s order under challenge de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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