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Facts
The appeal was filed by the assessee against an order of the CIT(Exemptions). The appeal was filed after a delay of 181 days. The assessee contended that it had furnished all necessary documents to the CIT(E) for registration, but these were not considered.
Held
The Tribunal noted that the assessee had submitted the trust deed, which was allegedly not considered by the CIT(E). The CIT(E)'s order was based on the belief that the assessee failed to provide relevant documents to prove its bonafides.
Key Issues
Whether the CIT(E) correctly considered all submitted documents for registration under Section 12AB, and whether the assessee was given a fair opportunity to present its case.
Sections Cited
12AB of the Act
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Income Tax Appellate Tribunal, PATNA BENCH, PATNA
Before: S/SHRI GEORGE MATHAN & RAJESH KUMAR
O R D E R Per Bench
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemptions), Patna dated 26.10.2024 in in Din No.ITBA/EXM/F/EXM45/2024-25/1069967596(1).
Shri Ravi Shankar, ld. AR appeared for the assessee and Shri Rajat Datta, ld. CIT, DR appeared for the revenue.
The appeal is time barred by 181 days. The assessee has filed condonation petition stating the reasons, which prevented to file the appeal within the specified time period, It is stated that considering the difficulties
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At the time of hearing, ld AR of the assessee submitted that before the ld CIT(E), the assessee had furnished all the documents for grant of approval for registration u/s. 12AB of the Act. It is stated that it is already given in the trust deed at column 16 at page 12 of the trust deed, which was not considered by the ld. CIT(E). It is prayed that one more opportunity be given so that the assessee trust will furnish the required documents before the ld CIT(E) for grant of registration u/s.12AB of the Act.
On the other hand, ld CIT DR supported the order of Ld. CIT(E).
We have carefully considered the rival submissions and also perused 8. the order of ld CIT(E). It is stated by ld. AR that the assessee trust has furnished the trust deed before the ld. CITE), which has not been considered while granting final registration. It is the contention of ld. CIT(E) that the assessee trust could not place relevant documents before the Ld. CIT(E) to prove the bonafides of its charitable activities. Accordingly, we set aside the impugned order and remand the matter to the file of Ld. CIT(E) for considering the merit in appellant's claim about charitable activities undertaken for grant of registration u/s.12AB of the Act. It further clarified that the CIT(E) while granting the registration shall be at liberty to endorse the condition, if any, he finds to be reasonable in accordance with law.
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