R A PODAR COLLEGE OF COMMERCE & ECONOMICS ALUMNI ASSOCIATION,MUMBAI vs. CIT (EXEMPTION), MUMBAI

आअसं.694/मुं/2021(िन.व.2021-22) (A.Y.2021-22) 2. Sh. Anil Sathe appearing on behalf of the assessee submitted at the outset that the appeal is time barred by two days. The ld. Authorized Representative (AR) submitted that there was miscommunication in mentioning the date of the order and the last date for filing of appeal, therefore, delay of two days occurred in filing of the appeal before the Tribunal. No serious objection was raised from the side of Revenue against condonation of delay. After having heard the ld. AR on the issue of delay, we are satisfied that the delay in filing of appeal is unintentional and for the bonafide reasons. The delay in filing of appeal is condoned and the appeal is admitted to be heard on merits.

The ld. AR submitted that the assessee is a charitable trust engaged in imparting education. The assessee had filed application before the CIT(E) for grant of registration under section 12AA of the Act. The said application of assessee was rejected by the CIT(E) for the reasons that the assessee has failed to furnish reply to the query raised by the CIT(E). The ld. AR pointed that a show- cause notice dated 09.02.2021 was issued by the CIT(E) seeking some additional information. The said notice was never received by the assessee, hence, the assessee was not aware about the queries raised by the CIT(E). The assessee is having all the relevant information and can furnish the same, if an opportunity is granted to furnish the same with supporting documents.

Both sides heard, impugned order examined. The CIT(E) vide show cause letter dated 09.02.2021 had sought some information from the assessee. Ostensibly, the said communication from the CIT(E) was not served on the assessee. No second attempt was made by the CIT(E) to seek the information from the assessee.