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Income Tax Appellate Tribunal, RAJKOT
Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH
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.
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 emerges out that application for registration under section 12A(a) was filed on 31.5.2007. The ld.Commissioner has observed that this application has been filed after 11 years and 8 months of registration of the
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Trust. In other words, the Trust was registered under Bombay Public Trust on 24.10.1994. For the purpose of granting of registration under section 12A, application in form no.10A was filed on 31.5.2007. There is a time gap of 11 years. The assessee did not file any submission before the ld.Commissioner and under the compelling circumstances, its application for registration was rejected by the ld.Commissioner. Thereafter, the assessee did not file appeal before the Tribunal for almost nine years. The assessee has not filed any application for condonation of delay. The ld.counsel for the assessee filed application for adjournment. However, looking into all these facts and circumstances, we do not find any reason to grant adjournment. The assessee is unnecessarily lingering the matter and keeping it pending at the level of the Tribunal. We do not find any merit in this appeal. It is dismissed.
In the result, appeals of the assessee is dismissed.
Order pronounced in the Court on 19th July, 2019 at Ahmedabad.
Sd/- Sd/- (AMARJIT SINGH) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER