9911796707
TMI Blog2024 (7) TMI 492X X X X Extracts X X X X X X X X Extracts X X X X ..... the fact that on filing of second application for grant of registration, the CIT(Exemptions) had granted registration under Section 12AA of the Act to the assessee trust on the same set of facts HELD THAT:- The delay in filing of the present appeal has been caused due to bona fide mistake on part of the assessee trust and also on account of the fact that consultants of the assessee never advised the assessee to file appeal against the first order of rejection. Accordingly, looking into the instant facts, the delay in filing of the present appeal is hereby condoned. Registration u/s 12AA of the Act on filing of second application - As the fact that upon filing of second application for grant of registration u/s 12AA of the Act, the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidering the reply filed by the assessee on 19/09/2019 is against the provision of law and therefore the order passed on 19/09/2019 for rejection of application u/s 12AA dated 19/09/2019 may please be quashed. 3. That the objects of the assessee trust are eligible for registration U/s 12AA of the I.T. Act, 1961, however, the application for registration was rejected by Ld. CIT (Exemption), Ahmedabad is against the provision of law. Therefore the registration u/s 12AA of the I.T. Act, 1961 may please be granted. 4. That the appellant has submitted all the details along with application U/s 12AA on 20.03.2019 however the application rejected without appreciating the facts and without further inquiry by the CIT(Exemption), Ahmedabad is gross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration under Section 12AA of the Act was granted. It was submitted before us that the assessee trust was never advised by the consultants to file an appeal against the order of rejection of certificate of registration under Section 12AA of the Act dated 19.09.2019. It was submitted that the assessee was under the genuine belief that once the assessee trust had got the registration under Section 12AA of the Act on filing of second application on the same set of facts, then the said registration will be effective for the impugned assessment year as well. It was submitted before us that it was only subsequently when the assessment order under section 143(3) of the Act was passed for the impugned Assessment Year 2019-20 with the heavy additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tration under Section 12AA of the Act to the assessee trust on the same set of facts. Accordingly, it was submitted that looking into the instant facts, the delay in filing of the present appeal may kindly be condoned. Further, the counsel for the assessee submitted before us that that the assessee trust has good case on merits, which is evident from the fact that on the same set of facts, the second application for grant of registration under Section 12AA of the Act had been accepted by the CIT(Exemptions) and registration had been granted. Accordingly, it was submitted that in the interest of justice, the matter may be remanded to the file of CIT(Exemptions) to consider the matter afresh, in accordance with law. 4. In response, DR placed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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