SHREE GYANDEEP TRUST,RAJKOT-GUJARAT vs. THE COMMR. OF INCOME TAX-1, RAJKOT-GUJARAT

ITA 331/RJT/2016Status: DisposedITAT Rajkot19 July 20192 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal found no merit in the appeal due to the significant delay and lack of condonation application. The Commissioner had rightly rejected the registration application due to the belated filing.

What were the facts?

The assessee's appeal before the ITAT was filed after a delay of 3,145 days. The application for registration under section 12A was also filed 11 years and 8 months after the Trust's registration.

What were the issues?

Whether the appeal filed by the assessee is maintainable due to the inordinate delay. Whether the Commissioner was justified in rejecting the application for registration under section 12A due to belated filing.

Which sections of the Income-tax Act were involved?

Section 12AA(1)(b)(ii),Section 12A(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAJKOT

Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH

Hearing: 17/07/2019

PER RAJPAL YADAV, JUDICIAL MEMBER:

Assessee is in appeal before the Tribunal against order of the ld.Commissioner of Income Tax-I, Rajkot dated 26.11.2007 passed under section 12AA(1)(b)(ii) of the Income Tax Act, 1961. 2. This appeal was presented before the Tribunal on 6.9.2016. Registry has pointed out that appeal of the assessee is time barred by 3,145 days. The appeal has been listed on board on 23.3.2017. The defect with regard to appeal being time barred was intimated to the assessee, but neither the assessee filed any application for condonation of delay, nor submitted any details. It also

The order continues below.

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