HEMOPHILIA FEDERATION - NASHIK CHAPTER,NASHIK vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), PUNE, PUNE

Registry has informed that there is a delay of 119 days . Application for condonation of delay alongwith affidavit mentioning a reasonable cause for the said delay stands filed. Both sides heard. Considering the contents of the affidavit and also taking a justice oriented approach in the light of the judgement of Hon'ble Apex Court in the case of Collector, Land

At the outset Ld. Counsel for the assessee submitted that the assessee filed application for approval u/s 80G(5) of the Act on Form No. 10AB dated 31.03.2024. Admitedly assessee failed to furnish the explanation to the discrepancies communicated by Ld. CIT(E). Request made for providing one more opportunity. Ld. Departmental Representative (DR) raised no objection.

We have heard rival contentions and perused the record placed before us. Considering the contentions made by the Ld. Counsel for the assessee and observing that assessee failed to furnish requisite details called for by Ld. CIT(E), we in the larger interest of justice and being fair to both the parties hereby direct Ld. CIT(E) to re-examine the assessee’s application for approval u/s 80G(5) of the Act alongwith the issues raised in the instant appeal. 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 unnecessary 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.