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TMI Blog2024 (9) TMI 268X X X X Extracts X X X X X X X X Extracts X X X X ..... ute, but it is imperative that the assessee must be provided adequate opportunity of being heard by the ld. CIT(E) and based on circular of the CBDT the matter require a fresh examination. In this view of the matter, the Bench feels that the assessee should be given one more chance to contest the case before the ld. CIT(E). Appeal of the assessee is allowed for statistical purposes. - DR. S. SEETHALAKSHMI, JM SHRI RATHOD KAMLESH JAYANTBHAI, For the Assessee : Sh. Anoop Bhatia, CA For the Revenue : Sh. Arvind Kumar, CIT ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal filed by the assessee arising out of the order of the Commissioner of Income Tax (Exemption), Jaipur dated 20/07/2023 [here in after ld. CIT(E)] rejecting the claim of approval of assessee for section 80G of the Act. 2. At the outset of hearing, the Bench observed that there is delay of 197 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay with following prayers: Vide letter dated 12.03.2024 the assessee contended as under: Sub: Application seeking Condonation of delay - M/s Blossom In the aforesaid context, it is humbly submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is inadvertent mistake has delay the filling of the present appeal which is delayed by 197 days. The ld. AR of the assessee also filed an affidavit of the trustee and the affidavit of the accountant and the affidavit of the counsel confirming that the memorandum of appeal in form no 36 sent to the client for signature and payment of appeal fees got mixed up in other documents of the principal trustee, due to which the delay in the present appeal. 3. During the course of hearing, the ld. DR objected to assessee s application for condonation of delay stating that the reasons devoid of any merits and the appeal is required to be dismissed as not admitted. The affidavits relied upon by the concerned persons all aware about the compliance to be made even though they have to file the appeal in time. So, considering that set of facts the appeal of the assessee is required to be dismissed. 4. We have heard the rival contentions of the parties and perused the materials available on record. The prayer by the assessee for condonation of delay of 197 days though lapses and latches on the part of the parties in preparation and filling the appeal in time but considering the only fact that the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 wherein date of hearing fixed on 15.06.2023. In response of the same, the assessee has submitted its reply which was duly examined and few discrepancies were found. In view of principle of natural justice, one more opportunity was provided to the assessee vide Letter dated 14.07.2023 as final opportunity through which date of submission was fixed as 17.07.2023. But this time on given date no reply had been provided by the assessee. Since it was a limitation matter, the case was decided based on material filed by the assessee before ld. CIT(E) along with its application in Form no. 10AB. The relevant finding of the ld. CIT(E) is reiterated here in below : 03. Genuineness of Activities non-compliance 3.1. It is important to mention here that while examining the claim of the assessee u/s 80G of I.T. Act, the Commissioner of Income-tax has been empowered to call for such documents or information from the trust or institution as he thinks necessary in order to satisfy himself about the genuineness of activities of the trust or institution and may also make such inquiries as he may deem necessary in this behalf. Under such powers vested in CIT (E), the applicant was asked to file the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 30.09.2022 by Circular No. 8/2022 dated 31.03.2022 and further to 30.09.2023 by Circular No. 6/2023 dated 24.05.2023. 2. Representations have been received in the Board with a request to condone the delay in filing Form No. 10A/10AB, as the same could not be filed in such cases within the last extended date, i.e. 30.09.2023. 3. On consideration of the matter, with a view to avoid and mitigate genuine hardship in such cases, the Board, in exercise of the powers conferred under section 119 of the Act, hereby extends the due date of making an application/intimation electronically in- (i) Form No. 10A, in case of an application under clause (i) of the first proviso to clause (23C) of section 10 or under sub-clause (i) of clause (ac) of sub-section (1) of section 12A or under clause (i) of the first proviso to sub-section (5) of section 80G or in case of an intimation under fifth proviso of sub- section (1) of section 35 of the Act, till 30.06.2024; (ii) Form No. 10AB, in case of an application under clause (iii) of the first proviso to clause (230) of section 10 or under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A or under clause (iii) of the first proviso to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... his regard only two opportunities were granted and in the assessee could not get the sufficient opportunity. 9. Per contra, the ld. DR representing the revenue categorically submitted that the assessee was given sufficient time and they miserably failed to support the requirement of registration and the ld. CIT(E) has rightly rejected the claim of the assessee for registration. 10. We have heard the rival contentions and perused the material placed on record. All the grounds raised by the assessee in this appeal are that the assessee trust was denied the approval u/s. 80G of the Act. The Bench noted from the order of the ld. CIT(E) that he has rejected the application of the assessee pertaining to recognition of the society u/s. 80G of the Act on two grounds. The first reasons advanced was that the application made by the assessee was not within six months prior to expiry of period of the provisional approval or within six months of commencements of its activities whichever is earlier. For that aspect of the matter recently CBDT has issued an advisory to relax that situation vide circular no. 07/2024 dated 25.04.2024. Considering that aspect of the matter the assessee could not put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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