TMI Blog2015 (10) TMI 473X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect appreciation of facts inasmuch as, he has presumed that the assessee existed for religious purpose and not for charitable purpose. It appears that the assessee has also not explained the position properly in the proceedings before the CIT, as to the true nature of the use of land. We are therefore of the view that it would be just and proper to set aside the orders of the CIT and remand the issue of withdrawing recognition u/s. 12AA of the Act for fresh consideration by the CIT. As far as recognition u/s. 80G(5) of the Act is concerned, we hold that the recognition already granted will continue to operate and the order passed by the CIT provided the registration u/s.12AA of the Act continues. Insofar as order passed u/s. 12AA(3) is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... occurred in filing the appeals before the Tribunal. It has further been stated in the petition for condonation of delay that after the receipt of the impugned orders, the assessee met tax consultant at Bangalore, who advised the assessee to file appeals before the Tribunal. The appeal memo was drafted by the tax consultant and sent to the assessee for signature and onward filing of appeals before the ITAT. It has further been stated that the docket containing the appeal papers were received by the earlier accountant of the assessee, who left the job without any prior notice. The earlier accountant also did not intimate the assessee regarding receipt of the aforesaid docket. The tax consultant of the assessee at Bangalore was under the belie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an 39 (Allahabad) (MAG.) 4. Sreenivas Charitable Trust v/s. DCIT [2006] 154 TAXMAN 377 (MAD.) 4. The ld. DR, however, opposed the prayer for condonation of delay and submitted that assessee has been negligent and the delay should not be condoned. 5. We have given a very careful consideration to the rival submissions. We are satisfied that the delay in filing the appeals has occasioned on account of reasonable cause. In this regard, we find that in Raghavendra Constructions v. ITO, ITA No.425/Bang/2012, order dated 14.12.2012, this Tribunal held as follows:- 13. We have considered the rival submissions. At the outset, we observe that the Hon ble Supreme Court, in the case of Mst. Katiji (supra), has explained the principles that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision of the Hon ble High Court was rendered on 28.2.2012. The appeal has been filed by the Assessee before the Tribunal on 26.3.2012. Hence, we find that there has been no willful neglect on the part of the Assessee. In such matters the advice of the professional would be the point of time at which the Assessee would begin to explore the option of exhausting all legal remedies. We are also of the view that by condonation of delay there is no loss to the revenue as legitimate taxes payable in accordance with law alone would be collected. We therefore accept the reason given for condonation of delay in filing the appeal. The delay in filing the appeal is accordingly condoned. 6. Keeping in mind the principle laid down in the aforesaid d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid statutory amendment, filed an application in Form 10G on 17.11.2011 requesting for continuance of recognition granted u/s. 80G. Consequent to this application, the CIT, Hubli called for a report from the AO of the assessee. In the report submitted by the AO before the CIT, the AO opined that assessee has failed to produce the details of genuineness of the charitable activities carried out and proof of the same. The AO opined that request for continuance of recognition u/s. 80G should be rejected. The CIT therefore called upon the assessee to produce books of accounts and list of addresses of donors and provide proof for having conducted charitable activities. According to the CIT, the assessee failed to produce the required inform ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stration u/s. 80G(5) of the Act. 11. Aggrieved by the aforesaid orders of the CIT, the assessee has preferred the present appeals before the Tribunal. 12. We have heard the rival submissions. We have already seen that there was no requirement of making an application for renewal of recognition granted u/s. 80G of the Act, as the recognition granted to the assessee will hold good in perpetuity. In such circumstances, the proper course to have been adopted by the CIT was to have filed the application of the assessee seeking extension of recognition u/s. 80G(5) of the Act. The action of the CIT in further withdrawing registration already granted to the assessee u/s. 12AA of the Act is also not proper. Registration granted u/s. 12AA of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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