NALANDA EDUCATION TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

There was a delay of 396 days in filing of this appeal. The assessee has filed an affidavit explaining the reason of delay. It has been submitted that the email address for communicating the [Nalanda Education Trust vs. CIT(E)] - 2 – correspondences pertained to the Chartered Accountant who was filing the regular income tax return. The said Chartered Accountant neither complied to the notices of Ld. CIT(E) nor informed the assessee about the final order passed by the Ld. CIT(E). The assessee came to know about the order of the Ld. CIT(E) only when the demand raised by the department was pressed and thereafter, filed the present appeal. It was submitted that the delay in the filing of the present appeal was due to non- communication of the notices/orders by the Chartered Accountant and there was no malafide intention on the part of the assessee. We have considered the explanation of the assessee. It is found that the assessee did not respond to any of the notices of Ld. CIT(E). Therefore, the application for registration of the trust was rejected. Considering the fact that the assessee is a trust running educational institutions as well as the explanation of the assessee, the delay in filing the present appeal is condoned.

The brief facts of the case are that the assessee had filed an application for registration of the trust u/s.12AB of the Act in Form No.10AB. The Ld. CIT(E) had called for certain details and documents vide notices dated 18.07.2023 and 19.08.2023, which was not complied. Thereafter, a final opportunity was provided vide notice dated 12.09.2023, to which also, there was no response by the assessee. In the absence of any explanation, the Ld. CIT(E) was not satisfied about the genuineness of the activities of the trust and, therefore, he rejected the application for registration of the trust.