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2017 (4) TMI 565 - AT - Income TaxCondonation of delay - Cancellation of registration of assessee charitable trust u/s 12A - Held that:- In the first affidavit dated 9th July, 2012, the assessee Trust states that it became aware of the formalities to be carried out after consulting the tax consultants and consequently the appeal was filed late. In the second affidavit which is notarized on 07.05.2016, the assessee pleads reason of ignorance of the provisions relating to filing of appeal and further solemnly states that it had no guidance of the tax consultant. It has also solemnised that accounts were audited by the Chartered Accountant but he does not much deal with the cases relating registration u/s 12A etc. In the third affidavit which is notarized on 23.12.2016, the assessee changes its stand and states that it had forwarded the papers to Ramesh C. Shinde who was advocate looking after the Civil matters of the assessee and matters before the Charity Commissioner that arises under the Bombay Public Trust Act and Societies Registration Act. The assessee has changed its stand of availability of the consultant from one affidavit to the last one. - Decided against assessee.
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