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TMI Blog2025 (3) TMI 589X X X X Extracts X X X X X X X X Extracts X X X X ..... t the same.
Therefore, in these circumstances, we restore the matter back to the file of the ld. CIT(E) with the direction that as and when the assessee trust produces the copy of the Registration under RPT Act, 1959 then the application of the assessee trust for registration u/s 12AA of the Act be decided afresh in accordance with law. The assessee trust is also directed to produce the complete Form 10AB and produce the documents relating to the genuineness of the activities before the ld CIT(E) - Appeals of the assessee are allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... Jaipur has erred in law and in facts of the case by rejecting the application u/s 80G(5)(iii) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the appellant. 2.1 At the outset of the hearing, the Bench noticed that there is delay of 139 days delay in filing the appeal u/s 80G of the Act for which the ld.AR of the assessee has filed an application for condonation of delay in connection with above mentioned appeals narrating therein as under:- "1. That the assessee trust filed an appeal on 14-04- 2024 against the ex-parte order passed by ld. CIT(E), Jaipur on rejection of approval u/s 80G of the I.T. Act, 1961 with a delay of 139 days. Hence an appeal was filed which is as follows:- S.N. Particular ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and proper in the case of the assessee. 2.3 After hearing both the parties and perusing the materials available on record, the Bench noted that there is no force in the submissions of the ld. AR of the assessee as to the condonation of delay in filing the above appeal. Hence, the Bench does not find sufficient cause whereby the assessee was prevented in late filing the appeal. Thus the applications for condonation of delay made by the assessee is dismissed. However, the Bench feels that with a view to providing the substantial justice to the assessee, the appeal is heard on merit. 3.1 Apropos to the ground so raised by the assessee in ITA Nos. 488/JP/2024 and 489/JP/2024, the ld. CIT(E) rejected the assessee's claim of registration u/s 12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manent registration of society u/s 12AB & 80G of the I.T. Act, 1961.'' 3. In the light of the above facts and applicant's request to withdraw the aforementioned application for approval under clause (iii) of first proviso to sub-section(5) of Section 80G of the Income Tax Act, 1961, the applicant's application for approval under clause(iii) of first proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961is hereby withdrawn.'' 3.3 During the course of hearing, the ld. AR of the assessee in the above appeals mainly submitted that the assessee was not provided adequate opportunity of being heard by the ld. CIT(E) and thus the orders should be quashed being ex-parte orders and against the principles of natural justice. Further, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee trust for registration u/s 12AA of the Act be decided afresh in accordance with law. The assessee trust is also directed to produce the complete Form 10AB and produce the documents relating to the genuineness of the activities before the ld CIT(E) 3.6 Since we have restored the appeals of the assessee with regard to the registration u/s 12AA of the Act to the file of the ld. CIT(E) for afresh adjudication, therefore, the outcome of appeals of the assessee u/s 80G of the Act are consequential in nature. 3.7 Before parting, we may make it clear that our decision to restore the matter back (supra) to the file of the ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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