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TMI Blog2024 (7) TMI 1473X X X X Extracts X X X X X X X X Extracts X X X X ..... ending as on the date of the affidavit in support of the prayer for condonation of delay, the appellant was fully justified in contending that the application for rectification u/s 154 of the Act is pending. In fact subsequently, the appellant has received an Intimation dated 19.03.2020 from the CPC saying that the Return of Income for the above year is transferred to the jurisdictional Assessing Officer for necessary action. This justifies that condonation of delay the application supported with affidavit. It is also to be noted that the said Application for Rectification u/s 154 of the Act is still pending with the learned jurisdictional AO. Thus we are of considered opinion that the delay in filing the appeal was for good and sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal of the appellant. 3. Heard and perused the record. 4. The relevant facts are that appellant is a charitable trust registered under Section 12A(a) of the Act. The appellant trust has held shares in certain companies of Bajaj Group leading to violation of the provisions of Section 13(1) (d) read with Section 11(5) of the Act. Accordingly, the Appellant did not claim benefits of Section 11 in the Return of Income filed for the above year. The Appellant claimed deduction under Chapter VI-A of the Act under Section 80-G/80-GGA read with Section 35AG of the Act for the donations paid to eligible trusts/institutions having valid registration/exemption certificates. While processing the Return of Income for the above year, CPC Bangalore denied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition under section 154 of the Act which was pending as on date of filing of appeal. It was further stated that in the case of associate Trust, the appeal preferred before the CIT (Appeal) against the rejection of section 154 application on similar issues got dismissed by the CIT (Appeal). While issues of filing appeal before the ITAT in the case of Associate Trust was being discussed, the appellant was asked by the consultant to prefer appeal against the intimation u/s 143(1) also. Based on these facts, it was claimed that the delay in filing appeal was neither deliberate nor intentional and accordingly, it was requested that the delay be condoned. The appellant has also relied on decision of RAK Ceramic UAE vs DCIT 176 ITD 294, apart from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to it. In the current case, after the order u/s 143(1) dated 14/01/2016 and rejection of rectification petition u/s 154 dated 14/03/2016, the appellant was not exploring any other legal option till the date of filling of the current appeal on 17/05/2019. Thus, it is a clear case where the bonofide of delay in filling of appeal after 14/03/2016 to till 19/05/2019 is not proved by the appellant. Accordingly, the request for condonation of delay of 1190 days in filling of appeal is hereby rejected. Therefore, this appeal is hereby dismissed on legal technicalities. 4. The Grounds of appeal raised by the appellant are hereby dismissed. 6. Ld. DR has though supported the aforesaid findings of CIT(A), what Ld. AR has argued is that certain factua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e No. 32 33. Since this application under Section 154 of the Act was pending as on the date of the affidavit in support of the prayer for condonation of delay, the appellant was fully justified in contending that the application for rectification under Section 154 of the Act is pending. In fact subsequently, the appellant has received an Intimation dated 19.03.2020 from the CPC saying that the Return of Income for the above year is transferred to the jurisdictional Assessing Officer for necessary action. The copy of same is available in Paper-book at Page No. 67. This justifies that condonation of delay the application supported with affidavit. It is also to be noted that the said Application for Rectification under Section 154 of the Act i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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