9911796707
TMI Blog2024 (4) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... of time, assessee realized about rejection of 12AA application in 2014. Even after that assessee had filed appeal before this Tribunal on 09.03.2023 i.e. after a gap of one year. Thus, even after realizing the fact, assessee delayed filing of appeal by one year. The procedure for registration u/s 12AA was amended by Finance Act, 2020. Accordingly, assessee had applied for provisional registration and it was granted to assessee on 24.09.2021 for A.Y. 2022-23 to A.Y. 2024-25. Thus, even at the time of applying for provisional registration under the amended scheme, assessee failed to realize that assessee s application for registration under 12AA was rejected on 11.11.2014. Chronology of these events explain that assessee was callous and not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Findings Analysis : 2. We have heard both the parties and perused the records. Admittedly, in this case, the order of the ld. CIT-I, Nagpur was served on assessee on 14.11.2014 as observed from the FORM No.36 filed by the assessee. Thus, the time limit to file the appeal before ITAT was within 60 days from the date of service of the order. The relevant section 253(3) is reproduced here as under : (3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the 73a [Principal Commissioner or] Commissioner, as the case may be : 74 [Provided that in respect of any appeal under clause (b) of sub-section (1), this sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t where registration has been granted to the Trust u/s. 12-AA then provisions of sec. 11 a 12 shall apply in respect of income derived from property held under Trust of a assessment year proceeding the aforesaid assessment year for which assessments are pending before the Assessing Officer. Hence the Assessee has submitted in the said proceedings that since the Assessee has been granted 12-A registration by order dt. 24.09.2022 for A.Y. 2022-23 to A.Y. 2024-25 the provisions of sec. 11 and 12 shall apply to preceeding years viz. A.Y. 2015-16 which is pending before the A.O. and further since the objects and activities of the Trust are continued to be the same, the provisions of sec. 11 and 12 shall apply to pending assessment year 2015-16. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me, assessee failed to realize that assessee s application for registration under 12AA was rejected on 11.11.2014. Chronology of these events explain that assessee was callous and not serious towards the registration. 3.1 In the case of P.K.Ramachandran Vs. State of Kearala, the Hon ble Kerala High Court condoned the delay of 565 days, the appellant P.K.Ramachandran filed SLP before the Hon ble Supreme Court against the order of the Hon ble Kerala High Court. The Hon ble Supreme Court refused to condone the delay. The relevant paragraph of the Hon ble Supreme Court s order is reproduced here as under : Quote That apart, we find that in the application filed by the respondent seeking condonation of delay, the thrust in explaining the delay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e period of limitation on equitable grounds. The discretion exercised by the High Court was, thus, neither proper nor judicious. The order condoning the delay cannot be sustained. This appeal, therefore, succeeds and the impugned order is set aside. Consequently, the application for condonation of delay filed in the High Court would stand rejected and the Miscellaneous First Appeal shall stand dismissed as barred by time. No costs. Unquote . 5.2 Thus, respectfully following the Hon ble Supreme Court(supra), assessee s application for condonation of delay is rejected. Accordingly, appeal is dismissed on the ground of delay. Hence, appeal is dismissed as not admitted. 6. In the result, appeal of the assessee is dismissed. Order pronounced in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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