9911796707
TMI Blog2025 (4) TMI 785X X X X Extracts X X X X X X X X Extracts X X X X ..... ness of the activities and fulfilment of all conditions laid down under clause (i) to (v) of the section. 2. Condonation of delay: It is pointed out by the registry that this appeal is filed belatedly by 417 (four hundred seventeen) days. The assessee has filed an application for condonation of delay along with an affidavit explaining the delay that application for approval has been filed in form 10AB on 9th July, 2022, which has been rejected vide order dated 13th January, 2023, which was received by the assessee on 16th January, 2023, against which appeal should have been filed within sixty days, but the same was actually filed on 4th May, 2024, belated by 417 days. It is explained that on receipt of the rejection order on 16/01/2023, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unintentional and not wilful, the same may please be condoned and the appeal may please be admitted to be heard on merits. The Ld DR has not filed any objection. Considering the reasons we find that the delay has occurred due to incorrect advice by the counsels and the same was not intentional on the part of the assessee, and as such the delay is condoned and the appeal is admitted to be heard on merits. 3. The grounds of appeal taken by the assessee in form 36 are as follows: "1. Whether order passed by ld. CIT(E) in Form No. 10AD is liable to be set aside on Principle of Natural Justice? 2. Whether mere uploading of notice on the e-filing portal without following the procedure established under section 282 of the Income Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee on 09/07/2022, for approval u/s 80(G)(5) has been rejected without proper service of notice on the assessee, as per laid down procedure, and non service of the same has violated the principles of natural justice and as such the matter may please be remanded to the Ld CIT (E) for fresh consideration. 5. The Ld DR relied on the order of the Ld CIT (E), but he had no objection if the matter is remanded back. 6. We have heard the rival submissions and considered the materials on record. We find that in the instant case notices calling for verification of particulars of the trust was issued on three different dates, in the departmental portal but no notice has been served through the email id of the assessee, or by post and no electronic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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