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TMI Blog2015 (12) TMI 384X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of and consequent to denial of registration u/s 12AA of the Income Tax Act, 1961 (in short 'Act') and therefore both these appeals are heard together and disposed off by a consolidated order. 2. First we take up the appeal in ITA No. 2104/Del/2011. 3. The solitary ground of appeal is as under:- "That the learned Director of Income Tax (Exemptions) erred in rejecting the appellant Trust's applications for registration u/s 12AA of the Income Tax Act, 1961." 4. There is delay of 1056 days in filing the present appeal. The assessee Trust has filed an application for condonation of delay along with an affidavit of trustee of the assessee Trust and explained reasons for delay in filing the present appeal. 5. We have heard the ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not filing the appeal within the period of limitation. She further submitted that the assessee has not explained sufficient cause for delay in filing the appeal. 6. After considering the rival submission and carefully gone through the affidavit filed by the trustee of the Trust we observed that fact of the case suggests that the assessee has not acted in malifide manner and the reasons explained are also not for any ulterior purpose. It is settled position of law that court should take lenient view on the issue of condonation of delay but the reasons for delay must be bona fide and not merely a device for camouflaging the ulterior purpose or an attempt to save the limitation in an underhand way. The law of limitation prescribed in the prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... improbable. This aspect of the matter also cannot be lost sight of that there was no profit motive of the appellant-society and office bearers of the society are out of the primary teachers only with no knowledge of the nuances of IT law. Case laws cited by the learned Senior Departmental Representative have been considered by us and none of them applies to the facts of the present case. Legal propositions emanating from these decisions cannot be differed with but what is important in the present case is whether explanation of the delay in filing the registration application was for good and sufficient reasons which is a matter of fact to be deduced from the facts and circumstances of the present case and which we find that these exist in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pts for obtaining were made on behalf of the assessee. Further, the ld AR submitted that despite filing the application under RTI Act on 10.09.2012, the copy of the said order dated 31.07.2007 has not been provided to the assessee and in response to the application under RTI Act the concerned Public Information Officer (PIO) has replied as under:- "Please refer to above. In this connection, it is submitted that the information as sought by the Applicant cannot be provided immediately as the records could not be traced though vigorous efforts to locate the same have been made. The efforts to trace the same are being made and the requisite information shall be furnished after the records are obtained. The letter is forwarded to you off ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denial of Registration u/s 12AA is being contested, erred in maintaining the addition made by AO on account of corpus donation amounting to Rs. 5,50,000/-. That the assessee Trust's appeal against DIT(E) order is fixed for hearing on 20.6.2013 before ITAT Bench G, New Delhi. This fact was repeatedly brought to the notice of CIT(A)XXI. 2. That the CIT(A) erred in allowing an ad hoc sum of Rs. 1,50,000/- as against Rs. 22,48,531/- claimed by the Trust as genuine expenses without giving any specific reason." 14. At the outset the ld AR submitted that the learned Commissioner of Income-tax (Appeals) has decided the appeal on the finding that applicant was not registered u/s 12AA of the Act and therefore, benefits of exemption u/s 11(1) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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