DIGAMBAR JAIN GAJAPANTH TIRTHKSHETRA TRUST,NASHIK vs. CIT EXEMPTION, PUNE, PUNE

Registry has pointed out that the appeal is barred by limitation as the assessee has filed the appeal before this Tribunal with a delay of 416 days. Assessee has filed an Affidavit explaining the reasons which led to delay. Ld. Counsel for the assessee has demonstrated the reasons for delay in presenting the appeal as well as the circumstances for non-compliance before ld.CIT(Exemption). Ld. DR strongly opposed the arguments advanced by the assessee

We have carefully examined the reasons for condonation of delay purforth by the assessee. Upon a comprehensive appraisal of the facts, we find that the delay cannot be attributed either to deliberate inaction or to any lack of bona fides on the part of the assessee. The circumstances explained demonstrate that the default occurred due to reasons beyond the assessee's control and not on account of any negligence, or want of diligence. In our considered view, assessee has satisfactorily established the existence of "sufficient cause" for the delay in preferring the appeal before the First Appellate Authority. Adopting justice oriented approach and placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we condone the delay of 416 days before this Tribunal and admit the appeal for adjudication.

In the instant appeal, appellant has raised following grounds of appeal :

Tersely stated, the facts emerging from the record are that the appellant is a Charitable Trust registered under the Maharashtra Public Trusts Act, 1950. It is engaged in carrying out charitable activities which includes relief of the poor, education, medical relief, and promotion of yoga etc. Appellant trust filed Form 10A on 13.10.2022 seeking provisional registration and the same was granted on 20.10.2022 for A.Yrs. 2023-24 to 2025-26. Pursuant to the grant of provisional registration, the appellant filed Form No.10AB on 30.06.2024 seeking regular registration u/s.12A(1)(ac)((iii) r.w.s.12AB of the Act. In order to verify the genuineness of activities of the appellant trust, the ld. CIT

Being aggrieved by the rejection of the application the appellant trust preferred the present appeal before this Tribunal assailing the impugned order passed by ld.CIT(Exemption).

Before us, the ld. Counsel for the appellant submitted that appellant trust is genuinely engaged in charitable activities. However, the appellant failed to submit the required evidences/documents called for by the Ld.CIT(Exemption) as the notices issued were inadvertently remained unnoticed. He referred to the paper book running into 74 pages, demonstrated the facts and stated that due to unavoidable circumstances, there was non-compliance from the side of assessee. Therefore, in the interest of justice, ld. Counsel for the appellant prayed for remanding the matter to the file of ld.CIT(Exemption) for furnishing the requisite documents/evidences.

On the other hand, the ld. DR vehemently argued and supported the order of ld. CIT(Exemption).

We have heard the rival submissions and perused the relevant material on record. We find that, in the instant case

On due consideration of the arguments advanced by the assessee and the prayer made by ld. Counsel for the assessee, we set aside the impugned findings of ld.CIT(Exemption) in the instant appeal and remand the issues raised in the instant appeal to the file of ld. CIT(Exemption) for denovo consideration of application. Needless to mention that ld.CIT(Exemption) shall afford reasonable opportunity of hearing to the appellant in the set aside proceedings. Effective grounds of appeal raised by the appellant are allowed for statistical purposes.

In the result, the appeal of the appellant is allowed for statistical purposes.