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TMI Blog2024 (6) TMI 528X X X X Extracts X X X X X X X X Extracts X X X X ..... Ms. N.V. Lakshmi, Advocate For the Respondent : Shri AR.V. Srinivasan, Addl. CIT ORDER MANU KUMAR GIRI (Judicial Member) 1. The instant two appeals filed by the assessee are directed against the orders dated 15.11.2021 and 12.11.2021 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the orders passed by the Assessing Officer (hereinafter referred as to as the AO ) i.e; DCIT, Exemptions Circle, Coimbatore u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred as to the Act ) dated 15.12.2016 and 26.12.2017 for Assessment Years 2014-15 and 2015-16 respectively. 2. The registry has noted delay of 752 755 days in filing the appeals. Ld. Counsel for the assessee has filed affidavit of the trustee who is also the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s demise. Further, during the period after my mother's demise, the country was also suffering from outbreak of COVID-19 pandemic and all medical professionals were extremely worked out on account of the same. I state that due to extremely demanding hours of my profession I was not able to concentrate on the affairs of the Trust post the demise of my mother. Since I was unable to handle the affairs, my brother was appointed as Managing Trustee from 2021 onwards. Further, after completing MD, I joined for super specialisation in Dr NB, Cardiac Anaesthesia at Apollo Hospitals, Indraprastha, New Delhi and have been residing and working in New Delhi till now. 4. I submit that, prior to my mother's demise, she was taking care of all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the trust. My brother Mr Harresh Kumar, who is the present Managing Trustee is now trying to handle all the issues one by One. 7. I state that the delay is on account of my very demanding profession. Further, both my brother and I are very new to the affairs of the trust and we do not have the knowledge or experience in handling an institution like the present trust. I submit that the delay in filing the appeal is neither willful nor wanton and only on account of reasons stated above. 8. It is therefore prayed that this Hon ble Tribunal may be pleased to condone the delay in filing the appeal for AY 2014-15 and 2015-16 thus render justice. 3. The assessee submits that the delay caused is for sufficient reason and also supported by the aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.1695/Mds/2012, order dated 15.06.2016 for A.Y.2009-10 and appeal against said order is pending adjudication before the Hon ble Jurisdictional High Court. 8. Per Contra, the Ld. Addl. CIT-DR supported the orders of the lower authorities. He also relied upon the co-ordinate bench decision of the Tribunal in assessee s own case in ITA No.1695/Mds/2012, order dated 15.06.2016 for A.Y.2009-10 and prayed for dismissal of the appeals. 9. We have heard both sides, perused the materials on record and gone through the orders of authorities below. We have also benefit of going through the order of the co-ordinate bench of Tribunal in assessee s own case in ITA No.1695/Mds/2012 dated 15.06.2016 for A.Y.2009-10. We are of considered view that the soli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ke shelter under section 10(23C) (iii ad) of the Act. The assessee's intentions are clear that, in the likelihood of denial of exemption, they explored the possibilities of getting exemptions elsewhere. In this backdrop, the assessee's plea with reference to the exemption under section 10 (23C)(iiiad) of the Act, has to be seen. 5.6 The assessee trust has become ineligible for claim of deduction under section 11 of the Act, as the registration sought under section 12A of the Act has been rejected by the Commissioner of income tax. On perusal of the assessment order, it is amply clear that while filing the return of income the assessee trust has not made any claim of deduction under section 10(23C)(iiiad) of the Act. As can be seen f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use 6 of the trust deed there are 42 items listed as objects of the trust and according to the Assessing Officer it is obvious that the trust is certainly not existing solely for the purpose of education, thereby disqualifying itself for the possible claim of exemption under section 10(23C) of the Act. 10. Respectfully following the same, we held that the trust is certainly not existing solely for the purpose of education and lower authorities are justified in rejecting assessee s claim of exemption u/s 10(23C)(iiiad). Therefore, we upheld the impugned orders dated 15.11.2021 and 12.11.2021 and dismiss both the appeals of appellant. 11. In result, both the appeals filed by the assessee in ITA Nos. 313 314/CHNY/2024 are dismissed. Order pron ..... X X X X Extracts X X X X X X X X Extracts X X X X
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