STELLIN FOUNDATION,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

The Registry has noted that there is a delay of 19 days in filing the above appeals by the assessee trust. The assessee by way of a Notarized Affidavit explained that the delay is due to the Accountant who has been handling the matter has not verified the email every day. The assessee trust came to the knowledge of the rejection orders passed by Ld. CIT(E) only on 13-11-2024, its thereafter, the assessee trust appointed Advocate from Ahmadabad to file the above appeals. Thus, the delay in filing the appeal is neither willful nor wanton but for the reasons stated above and requested to condone the delay and the assessee trust is undertake to file all necessary details/documents before Ld. CIT(E) to consider their applications for registration under Section 12AB and 80G(5) of the Act.

Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay and setting-aside the matter back to the file of CIT(E) for registration.

We have considered rival submissions and perused the material available on record and the undertaken made by the Trust to file necessary documents in support of the registration under Section 12AB and 80G(5) of the Act. We are satisfied with the explanation offered by the assessee for the delay in filing the above appeals, thus, the delay of 19 days in appeals is hereby condoned. However, to meet the ends of Justice, we deem fit it to set-aside the ex-parte orders and direct the Ld CIT[E] to give one more opportunity of hearing to the assessee for registration under Section 12AB and 80G(5) of the Act and pass orders in accordance with the provisions of law. Needless to say, that the assessee & 2134/Ahd/2024 Page No 3 Stellin Foundation Vs. CIT(E) should make use of this final opportunity given to it and furnish all necessary details before Ld. CIT(E) for registration.

In the result, the appeals filed by the Assessee are allowed for statistical purposes.