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TMI Blog2024 (6) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... e object and activities. However, the facts remained the same that the CIT(E) rejected the application by taking view that despite issuing show cause notice dated 23/09/2023, the assessee neither filed any submission nor sought any adjournment. Considering the fact that the substantial right of assessee are involved in the present appeal and the assessee has prima facie furnished certain requisite details, therefore, in our view, the assessee deserve one more opportunity for considering their case on merit and examine the object and activities of the assessee and pass order in accordance with law. The assessee is also directed to be more vigilant in making compliance in time and not raise a technical issue of non-service of physical notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ances of the case and in law, the Ld. CIT(E), AHMEDABAD has erred in concluding that out of total expenditure of Rs. 1454627/-, there is an application of fund of Rs. 1258500/- towards the religious activities. 3. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), AHMEDABAD has erred in not verifying documentary evidences and casually concluding based only on an inadvertent classification error that all actual activities of trust are religious in nature for period of 17/09/2020 to 31/03/2022. 4. On the facts and in the circumstances of the case and in law, the Ld. CIT(E), AHMEDABAD has erred in not ensuring that adequate opportunity of being heard is provided to appellant. 5. The Appellant reserves the right to ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the application of assessee for registration Under Section 12A/12AB of the Act was rejected by the ld. CIT(E) by taking view that in response to show cause notice dated 23/09/2023, the assessee has neither filed any submission nor sought any adjournment. The ld. CIT(E) also rejected/cancelled provisional registration granted vide order dated 12/05/2022, which was valid up to A.Y. 2025-26. The ld. AR of the assessee submits that in fact no notice as mentioned in the impugned order was served upon the assessee. The notices if any was issued only through ITBA portal which was never served on the assessee. The assessee has furnished complete details while filing application in Form 10AB on 02/03/2023. The ld. AR of the assessee submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been extended upto 30.06.2024, thus similar relaxation may be allowed to the assessee. So far as second objection regarding registration under section 12A/12AB is concerned, again the rejection of such application the assessee has already filled appeal before this Tribunal, which is subject matter of ITA No. 256/Srt/2024. To support his various submission, on the issuance notice through ITBA portal, the ld. AR of the assessee relied upon the decision of Hon'ble Punjab Haryana High Court in Munjal BCU Centre of Innovation and Entrepreneurship Vs CIT(E) (2024) 160 taxmann.com 629 (P H). The assessee has also filed copy of CBDT Circular No. 7/2024. 5. On the other hand, the learned Commissioner of Income Tax-Departmental Representative ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as received nor it was received on registered e-mail. To support such submission, the assessee has filed affidavit of Bhadarak Ramesh Chandra Nagarsheth, one of the trustee of the assessee trust. Considering the fact that the delay is neither intentional nor deliberate or there is no inordinate delay in filing this appeal. The assessee is not going to be benefitted by filing appeal belatedly. Considering the submission of ld. AR of the assessee and facts of the case, the delay in filing appeal from the date of impugned order, is condoned. Now adverting on merit of the case. 7. We find that at the time of filing application for registration in Form 10AB as per Rule 17A, the assessee furnished required details. In addition to, the assessee al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, we find that such ground of appeal is not emanating from the order impugned before us. Moreover, no submission was made against this ground of appeal. Thus, ground No. 2 of the appeal is dismissed. 9. Ground No. 6 of the appeal relates to quashing of order of ld CIT(E) and allowing registration under section 12A. Considering the facts that we have restore the appeal to the file of lf CIT(E) to consider the application afresh and examine the object and activities of the assessee and pass order in accordance with law. Hence, this ground of appeal have become infructuous and demised as such. In the result, this appeal of assessee is allowed for statistical purposes only. 10. So far as grounds of appeal raised in ITA No. 256/Srt/2024 are con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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