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TMI Blog2024 (10) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... application has already submitted by the assessee in online mode, same is pending before ld. CIT(E). DR who happens to be the same authority / officer-in- charge dealing with said applications filed by assessees, based on that contention raised by the assessee relying on the CBDT Circular, has not objected the prayer of the assessee. He has submitted at Bar that the present appeal of the assessee may be allowed to be withdrawn and the application which the assessee has filed in view of the abovesaid circular of the Board, be allowed to be dealt with in accordance with law, by the revenue. Prayer made by the assessee for withdrawal of the appeal for which ld. DR has no objection, is allowed. Hence, we allow the appellant to withdraw the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donation of delay, we are relying on the following decisions:- 1. Your honour, it has been held by Income Tax Appellate Tribunal Mumbai in al similar case in the case of The Phoenix Mills Ltd V/s Asstt. Commissioner of Income-tax:ITA No. 6240/M/2007 In the above case, the delay of 1358 days was condoned of the assessee and matter set-aside to CIT(Appeals) and it was held that the delay can be condoned if there exists sufficient cause for the delay. 2. COLLECTOR LAND ACQUISITION V/s, MST, KATIJI AND OTHERS-(1987) 167 ITR 471(SC); In the above case it was held that the delay can be condoned if there exists sufficient cause for the delay and the reasons for the same is properly evidenced. The appeal should be disposed of on merit after affordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other application within the period prescribed, courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former consideration of prejudice to the other side will be a relevant factor and calls for a more cautious approach, in the latter case no such consideration may arise, and such a case deserves a liberal approach. No hard and fast rule can be laid down in this regard. The Court has to exercise its discretion on the facts of each case keeping in mind that in construing the expression sufficient cause the principles of advancing substantial justice is of prime importance. The expression sufficient cause should receive a lib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or approval under clause (ii) of first proviso to sub section (5) of section 80G of the Act, as not already registered under clause (i) or (iii) of first proviso to 80G(5) of the Act whereas Income Tax Portal was not allowing us to apply in clause (iii). Hence CIT(E) order should be made null and void and CIT(E) may be directed to grant for 80G registration and rejection/cancellation order of 80G must be quashed. 2. The appellant prays your honor to add amend or alter all or any of the grounds of the appeal on or before the date of hearing. 6. Brief facts, as emerge from the record, are that the assessee filed an application on 29.09.2023 in Form 10AB seeking approval under clause (ii) of first proviso to sub-section (5) of section 80G. Whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licants to file fresh application in those cases on or before 30.06.2023, and that the assessee has taken the benefit of said circular in filing fresh application. Based on said contention, ld. AR of the assessee has submitted that since fresh application has already submitted by the assessee in online mode, same is pending before ld. CIT(E). 8. Per contra, ld. DR who happens to be the same authority / officer-in- charge dealing with said applications filed by assessees, based on that contention raised by the assessee relying on the CBDT Circular, has not objected the prayer of the assessee. He has submitted at Bar that the present appeal of the assessee may be allowed to be withdrawn and the application which the assessee has filed in view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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