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TMI Blog2022 (3) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... al U/s 80G(5)(vi) of the Act has already been accorded to the 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 therefore, considering the totality of the facts and circumstances of the case, we quash and set aside the impugned order 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 - Appeal of the assessee is allowed for statistical purpose. - ITA No. 39/JP/2021 - - - Dated:- 14-3-2022 - Shri Sandeep Gosain, JM And Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n for condonation of delay reads as under: 1. That, the connected appeal is directed against an order dated the 23rd March, 2021 passed u/s 80G(5) of the income Tax Act,1961 whereby an application for the renewal of exemption has been rejected on an erroneous premise that the said application was withdrawn by the appellant applicant. 2. That, the impugned order of the CIT Exemption was communicated to the appellant trust electronically on the day it was framed. 3. That, the trustee looking after taxation and administrative work of the trust was stuck up with treatment of his daughter who had tested positive for Covid-19 for almost five weeks in April May, 2021 due to which necessary action for filing the appeal could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the parties by disposing of the matter on merits, therefore, while considering the matters for condonation of delay, the law must be applied in a meaningful manner which subserves ends of justice and technical considerations should not come in the way of cause of substantial justice. There is no quarrel that the explanation and reasons explained for delay must be bonafide and not merely a device to cover an ulterior purpose such as laches on the part of the litigant or an attempt to save limitation in the underhand way. If the party who is seeking condonation of delay has not acted in malafide manner and reasons explained are factually correct then the Court should be liberal in construing the sufficient cause and lean in favour of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(E) also rejected the application of the assessee moved U/s 80G(5)(vi) of the Act. 7. After having gone through the facts of the present case and after hearing the parties, we have reached to the conclusion that it is undisputed fact that the assessee had moved an application for seeking exemption U/s 80G(5)(vi) of the Act in Form 10G which was erroneously rejected in limini by the ld. CIT(E) on the premise that the same was withdrawn by the assessee. The ld. CIT-DR has further submitted that the approval U/s 80G(5)(vi) of the Act can only be granted in the cases where as per provisions of Rule 11AA, the application for approval of any institution or fund under clause (vi) of sub-section (5) of Section 80G is moved in Form 10G and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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