25 results for “condonation of delay”+ Section 80G(5)(iii)clear
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In the result, both the appeals filed by the assessee/applicant trust are allowed for statistical purposes
Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth
iii) of clause (ac) of sub-section (1) of section 12A. 4. That the appellant humbly submits that the learned CIT(Exemption) failed to consider the charitable nature of the trust's activities which includes distribution of foods, cloths & education kit to orphan children and poor people and that the rejection order is contrary to the principle of natural justice