9911796707
TMI Blog2024 (8) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... refore for the just decision of the case and for the ends of substantial justice, we are inclined to set aside the impugned order and consequently the case is remanded to the file of the Ld. Commissioner for decision afresh on merits, suffice to say by affording reasonable opportunity to the assessee to substantiate its claim. We also direct the assessee to cooperate with the appellate proceedings and to file the relevant submissions/documents which would be essential and required by the Ld. Commissioner for proper adjudication of the case. In case of further default the assessee shall not be entitled for any leniency. Appeal filed by the assessee stands allowed for statistical purposes. - SHRI NARENDER KUMAR CHOUDHRY, JUDICIAL MEMBER AND ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urisdiction, has occurred which is neither intentional nor malafide but based on the aforesaid bonafide belief/reason. 3. Considering the reason given by the Assessee for the delay as sufficient, bonafide and reasonable, we are inclined to condone the delay in filing the appeal under consideration. Consequently the delay of 269 days in filing the instant appeal is condoned. 4. Coming to the merits of the case, we observe that the Assessee has sought exemption u/s 80G(5) of the Act by filing an application on 08.12.2022, which was taken into consideration and certain details/information were called for from the Assessee, in response to which the Assessee filed certain details. On verification of the details, the Assessing Officer (AO) observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e and specifically submitted that the Assessee cannot be allowed to argue the case on merits, as nothing appears from the record that the Assessee has ever submitted any details before the Ld. Commissioner. 7. We have given thoughtful considerations to the peculiar facts and circumstances of the case. Admittedly, the Ld. Commissioner rejected the application filed by the Assessee u/s 80G(5) of the Act and cancelled the provisional registration u/s 80G(5) of the Act mainly on the reason that the Assessee has not filed the application u/s 80G(5) of the Act within the time limit allowed under clause (iii) of 1st proviso to section 80G(5) of the Act, but not on merits, as the Assessee remained un-represented which resulted into passing the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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