9911796707
TMI Blog2022 (3) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant's application for renewal of exemption u/s 80G. 2. Because, the order impugned suffers from utter non-application of mind as the same has been framed under an impression of the appellant having withdrawn its application u/s 10G, whereas the appellant had withdrawn its application filed in form No. 10A, filed on the same date. 3. Because, the order impugned, unless withdrawn, shall result in gross injustice to the petitioner as also its donors, without there being any deficiency/violation in the working of the humble appellant trust. The humble appellant craves leave of this Hon'ble Tribunal to add, to alter, amend or substitute any of the aforesaid grounds as also to raise any additional grounds of appeal at or any time ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he result of the presently prevalent pandemic situation. It is, therefore, most humbly requested that the delay of 17 days may kindly be condoned and the appeal be heard and decided on its merits." 3. On the other hand, the ld CIT-DR opposed the condonation application but could not rebut the facts submitted by the assessee before us for seeking condonation of delay. 4. We have considered the rival submissions as well as relevant material on record. As regards the sufficiency of cause for filing the appeals belatedly, it is settled principles of law that the Courts have to take liberal approach while interpreting the expression 'sufficient cause' for condonation of delay. In case of Collector, Land Acquisition Vs. Mst. Katiji (1987) 167 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R appearing on behalf of the assessee has submitted that the ld. CIT(E) has rejected the application of the assessee moved U/s 80G(5)(vi) of the Act in limini on an erroneous premise that the said application was withdrawn by the assessee/applicant. Whereas the fact of the matter is that the assessee had moved an application for seeking withdrawal of the application U/s 12A of the Act. In order to ascertain the said fact, the report of the department was sought from the ld. CIT-DR and the ld. CIT-DR vide his reply dated 02/03/2022 has submitted a report wherein it has been categorically mentioned that the application filed by the assessee U/s 80G(5)(vi) of the Act has erroneously been rejected on the premise that the same was withdrawn by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee i.e. M/s Balaji Charitable Trust for subsequent years w.e.f. A.Y. 2022-23 to 2026-27 vide order of approval dated 24/09/2021. The same has already been placed on record at page No. 22-23 of the paper book, therefore, considering the totality of the facts and circumstances of the case, we quash and set aside the impugned order dated 23/03/2021 passed by the ld. CIT(E) and restore back the matter to the file of ld. CIT(E) with a direction to pass a fresh order on an application filed by the assessee U/s 80G(5)(vi) of the Act while taking into consideration the above discussed documents.
8. In the result, this appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 14th March, 2022. X X X X Extracts X X X X X X X X Extracts X X X X
|
