NEW LIFE GRACE MINISTRIES TRUST,SINDHDURG vs. CIT (EXEMPTION), PUNE

Registry has informed that there is a delay of 121 days. In the affidavit for condonation of delay filed by the assessee which is duly notarized, we note that the President of the assessee Trust did not notice the rejection order dated 10.09.2024 served on his e-mail Id

In the written submission filed by the assessee it has been stated that for non furnishing of some details to Ld. CIT(E), the application has been rejected. However placing reliance on the decision of this Tribunal in the case of Swargiya Shriman Shankarlalji Randad Charitable Trust ITA No. 582/PUN/2025 Order dated 27.05.2025. Prayer made for providing one more opportunity to go before Ld. CIT(E) so as to file the remaining details for necessary adjudication.

On the other hand Ld. Departmental Representative (DR) vehemently argued supporting the order of the Ld. CIT(E).

We have heard rival contentions and perused the records placed before us. We notice that the assessee’s application for 3 regular registration u/s 12A has been rejected by the Ld. CIT(E) since the assessee failed to comply to the notices issued by Ld. CIT(E).

We notice that the assessee submitted certain details as asked by Ld. CIT(E) in the notice dated 03.06.2024 but thereafter on subsequent occasions assessee could not respond due to reasons beyond its control. Considering the facts that the assessee is a charitable trust and runs only on the effective working of its trustees and employees and some delay in replying to the notices may have occurred inadvertently.

We therefore under the given facts and circumstances and being fair to both the parties and in the larger interest of justice deem it appropriate to provide one more opportunity to the assessee and restore the issue raised in the instant appeal relating to regular registration u/s 12A(1)(ac)(vi)-ITEM(B) of the Act to the file of Ld. CIT(E) for necessary adjudication and to decide in accordance with law after duly considering the submissions, details and other evidence to be filed by the assessee. Needless to mention that proper opportunity of hearing shall be given to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result appeal of the assessee is allowed for statistical purposes.