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2014 (6) TMI 779 - AT - Income TaxRecalling of the order - Condonation of delay – Delay of 1757 days – earlier ITAT without addressing the issue of delay has disposed of the appeals on merits. - Held that:- The assessee has explained that the belated filing of appeal was due to the fact that relevant papers were misplaced by one of the office staff and the appeals could be filed only after the papers were traced out - there is ‘sufficient cause’ for condoning the delay - the assessee trust is created by the Government of Andhra Pradesh for the benefit of the archakas - so far as the object of the trust is concerned, there is no doubt with regard to the charitable nature of such object as the DIT(E) has himself granted registration u/s 12A of the Act, prospectively – thus, the delay needs to be condoned, as otherwise, the assessee trust would be deprived of substantial justice – Delay condoned. Grant of registration u/s 12A of the Act – Prospectively or from the date of creation of the Trust – Held that:- Following AP Endowments Archakas and other Employees Welfare Fund Trust, Versus Director of Income-tax (Exemption) -I, Hyderabad [2012 (11) TMI 337 - ITAT, HYDERABAD] - the authorities who are in the knowledge of things have not advised the assessee regarding the person to whom the application should have made nor did they forward the application to the correct authority, leading to the delay in filing of application to the correct authority by the assessee - the assessee was pursuing the matter with CBDT and the Central Government - the earlier order of the Tribunal was recalled due to technical reasons and not for any error of judgment or error in decision making process, hence, the conclusion drawn by the bench still holds good - the delay in filing application for registration before DIT(E) is condoned and the matter is remitted back with a direction to consider assessee’s claim for grant of registration u/s 12A of the Act from the date of creation of trust – Decided in favour of Assessee.
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