Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2014 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (4) TMI 778 - AT - Income TaxRejection of application of approval u/s 80G(5)(vi) of the Act – No details or documents furnished - Condonation of delay - delay of 49 days - Held that:- The assessee was failed to produce any copy or evidence of any representation which was filed by the assessee before the DIT(E) - Any application/representation etc., whether maintainable or not maintainable, can be filed before him in writing and not orally – the assessee has taken a false plea of filing any such representation - Though the period of delay is 49 days only but the assessee should have come with clean hands before the Tribunal with a reasonable explanation as to what prevented it from filing the appeal – assessee has failed to explain as to which of the finding arrived at by the DIT(E) was wrong or not justified - Even no details or documents have been produced before us in support of the claim of the assessee trust - no copy of objects of the trust has been furnished before us despite a specific query by us in this respect – thus, there is no reason to interfere in the order of DIT(E) – Decided against Assessee.
|