YOUTH ECONOMIC FORUM,BIKANER vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

There is delay of 33 days in filing the appeal before us. Having considered rival submissions and perused the materials on record, we are satisfied that the delay in filing the appeal was due to reasonable cause. Hence, we condone the delay and admit the appeal for adjudication.

Having considered rival submissions, we find from the impugned order of learned CIT-(E), as also affidavit filed by the assessee before us, that in course of proceeding before learned CIT(E), the assessee furnished letter dated 17-1-2024, withdrawing its application seeking registration. Based on such application, learned CIT(E) rejected the application. Of course, while rejecting the application, he has raised certain issues regarding the genuineness of the Trust. Explaining the reasons for withdrawal, learned counsel appearing for the assessee submitted that during the relevant period, the Director’s father was diagnosed with liver cirrhosis which required surgery. Further, his elder son was diagnosed with Down syndrome and has atrial septal defects. Since the assessee was preoccupied with such medical conditions of the family members, it was not in a position to seek proper legal recourse/advice, hence was compelled to withdraw the application seeking registration.

We have considered rival submissions and perused the materials on record. Admittedly, the assessee had voluntarily withdrawn its application seeking registration under Section 12AA of the Act through letter furnished before learned CIT(E). Based on such application filed by the assessee, learned CIT(E) has rejected the application. This factual position remains uncontroverted before us. Keeping in view the aforesaid fact, though we do not find any infirmity in the decision of learned CIT(E) in rejecting

In the result, appeal is allowed for statistical purposes.