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2015 (12) TMI 384 - ITAT DELHI

2015 (12) TMI 384 - ITAT DELHI - TMI - Registration u/s 12AA denied - Held that:- In perusal of the order of the DIT (Exemptions) denying denied registration u/s 12AA of the Act , it is apparent that he except relying on the office order dated 31.07.2007, has not specified any reasons for denial of registration. The copy of the order dated 31.07.2007 on which he relied has also not been supplied to the assessee nor even presented before the Tribunal. In view of the above facts, we are of the opi .....

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ident And Sh. O.P.Kant, Accountant Member For The Appellant : Sh. Pradeep Agarwal, CA For The Respondent : Smt. Sunita Kejriwal, CITDR ORDER PER O.PKANT,AM. These two appeals of the assessee are directed against two separate orders of the Director of Income Tax (Exemptions), New Delhi dated 20.03.2008 and learned Commissioner of Income-tax (Appeals) dated 25.03.2013. The grounds involved in both these appeal are in respect of and consequent to denial of registration u/s 12AA of the Income Tax Ac .....

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tion 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 rival submissions and considered the relevant material on record for condonation of delay. The learned Authorised Representative (in short AR ) of the assessee has submitted that order of the Director of Income Tax (Exemptions) rejecting the Trust s application for registration, was received by the Trust sometimes in the month of March/ April 2 .....

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filed before the learned Commissioner of Income-tax (Appeals) within 30 days, the order rejecting u/s 12AA registration was not containing any such advice or guidance and therefore as a result of oversight and ignorance of law, the appeal could not be filed within the period prescribed in the Act. Further, the ld. AR submitted that delay in filling of present appeal is neither deliberate nor willful and it was due to a bonafide mistake only. On the other hand, the learned Commissioner of Income .....

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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 provision of section 253(5) of the limitation act envisages that there should have been a sufficient ca .....

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antial justice deserves to be preferred over technical considerations. 7. Further, in the case of All India Primary Teachers Federation Vs. Director of Income Tax (Exemptions) (2005) 93 TTJ 0155, the ITAT Delhi Bench has condoned the delay of more than 27 years in filing the application for registration. The Tribunal in Para 6 its decision has held as under:- Though it is commonly understood that everybody knows the law but Hon'ble Supreme Court has held in the case reported (1979) 118 ITR 3 .....

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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 suffic .....

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00 which DIT ought to have condoned and hence his order is reversed and delay is hereby condoned from 1st April, 1973. 8. In the instant case the office bearers being academicians with no knowledge of Income-tax law, the reasons explained by the assessee are found not to be malafide in manner or an attempt to cover up an ulterior purpose and therefore, we are of the opinion that liberal approach has to be taken for considering the sufficiency of the cause for not presenting the appeal within the .....

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on a earlier order passed on 31.07.2007, however, copy of the said order has not been made available to the assessee, despite repeated attempts 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 ref .....

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ingh has filed an affidavit in this respect. On the other hand, the learned CIT(DR) could not controvert the facts submitted in affidavit. She also stated that the letter was written on 07.09.2012 seeking copy of the office order dated 31.07.2007 from the AO but copy of the said order is still awaited. 12. We have heard the rival submissions and perused the material on record. In perusal of the order of the DIT (Exemptions) denying denied registration u/s 12AA of the Act , it is apparent that he .....

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