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TMI Blog2024 (10) TMI 340X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be taken in this case as the defect pointed out are not that much serious and a chance is given to the assessee to cure the defects pointed out by the ld. CIT(E). Considering this aspect of the case, the Bench does not want to go into merit of the case but it is imperative that the assessee must be provided adequate opportunity of being heard and be given a fair chance by the ld. CIT(E) to cure the defect / non submission of the certain information. It is also noteworthy to mention that approval u/s 80G cannot be granted without registration u/s 12AB of the Act. In view of the above, both the appeals of the assessee relating to Section 12AA and 80G of the Act are restored before the ld. CIT(E) for afresh consideration - Appeals of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of section 13(3) without even pointing out any specific such payment made to specified persons. 5. The ld. CIT has erred in observing that the appellant had not been carrying on activities in consonance with the object of the Trust. 6. The appellant crave liberty to add, amend, alter, modify or delete any of the ground of appeal on or before its hearing before your honour. 2.2 In ITA No. 332/Jodh/2023 the assessee has raised following grounds: - 1. The order passed by the ld. CIT Exemption, refusing to grant final registration u/s 80G is bad in law and bad on facts. 2. The applicant was granted provisional registration u/s 80G vide order dated 31.12.2021 and had applied for final registration on 08.12.22 within the time allowed as per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an affidavit as to the condonation of delay in filing the appeal. 3.2 The ld. AR of the assessee appearing in both the appeals submitted that on account of Rakhi festivals and other ceremonial work in the family, the delay of 7 days took place in filing the appeals and there was no wrong intention by the assessee to file the appeals late. Considering the request of the assessee and various judicial precedents wherein the courts has considered and ignored technicality of the reasons and has considered the delay. Even the Hon ble Apex Court in the case of Collector, Land Acquisition Vs. Mst. Katiji Others 167 ITR 471(SC) directed the other courts to consider the liberal approach in deciding the petition for condonation as the assessee is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aterial placed on record and application of the applicant in Form 10AB for registration u/s 12A is liable to be rejected. 4.1 Where as in the application for registration u/s. 80G of the Act the ld. CIT(E) noted that as the assessee is also not registered under the Rajasthan Public Trust Act and consequently the registration of 12AB was rejected and thereby the application for registration u/s. 80G of the Act was also rejected. 5. Assessee being aggrieved from the rejection of approval / recognition, preferred the present appeal on the grounds as raised hereinabove. Apropos to the ground so raised the ld. AR of the assessee, it is noted that the reasons advanced for rejection are curable and the assessee was not given sufficient opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter the liberal view of the matter is required to be taken in this case as the defect pointed out are not that much serious and a chance is given to the assessee to cure the defects pointed out by the ld. CIT(E). Considering this aspect of the case, the Bench does not want to go into merit of the case but it is imperative that the assessee must be provided adequate opportunity of being heard and be given a fair chance by the ld. CIT(E) to cure the defect / non submission of the certain information. In the light of this aspect of the case, the Bench feels that the assessee should be given one more chance to contest the case before the ld. CIT(E) and the assessee is directed to produce all the relevant papers concerning both the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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