JEEVASHREY FOUNDATION,NASHIK vs. CIT (EXEMPTION), PUNE

Registry has informed that there is a delay of 101 days in filing of the instant appeal. Application for condonation of delay alongwith affidavit has been filed. We have heard both the sides. We find that the main cause of delay is due to the illness of one of the key person of the assessee Trust and also Tax Consultant for filing of the appeal. We therefore taking a justice oriented approach and in the light of the judgement of the Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) condone the delay of 101 days and admit the appeal for adjudication.

Sole grievance of the assessee is that Ld. CIT(E) erred in not granting registration u/s 12AB r.w.s 12A(i)(ac)(vi)- ITEM(B) of the Act which was filed in the application vide application No. CIT Exemption, Pune/2024- 25/12AA/15265 dated 11.09.2024 in Form No. 10AB.

At the outset Ld. Counsel for the assessee fairly admitted that due to non compliance before Ld. CIT(E) assessee’s application has been rejected and therefore request has been made to provide one more opportunity to go before Ld. CIT(E) for readjudication of the application for regular registration u/s 12A of the Act.

On the other hand Ld. Departmental Representative (DR) supported the order of the Ld. CIT(E) but did not strongly opposed to the request made by Ld. Counsel for the assessee.

We have heard rival contentions and perused the record placed before us. We notice that the assessee is a charitable Trust engaged in performing religious and charitable activities. The provisional registration u/s 12A granted to the trust on 20.11.2023 for A.Y. 2024-25 to A.Y. 2026-27. Thereafter assessee has filed an application for regular registration u/s 12AB(i)(ac)(vi)-ITEM(B) on 11.09.2024 on Form 10AB. Ld. CIT(E) issued a detailed questionnaire asking the assessee to furnish the relevant details for necessary examination of the application. However, assessee failed to comply to the notices and did not submit the same on 30.12.2024 asked by the Ld. CIT(E) even though the notice was duly served through e-portal and e-mail. However, the assessee neither furnished its compliance to the show cause notice nor availed the opportunity of being heard. Considering the prayer made by Ld. Counsel for the assessee and in the larger interest of justice we provide one more opportunity to the assessee and restore the issues raised in the instant appeal u/s 12AB(i)(ac)(vi)-ITEM(B) of the Act back to the file of Ld. CIT(E). Assessee shall furnish all necessary details to the satisfaction of Ld. CIT(E) and thereafter Ld. CIT(E) shall decide in accordance with law. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes.

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