TMI Blog2021 (9) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... society are genuine as per the object clauses of the society. Considering all we remit the issue back to the file of CIT(E) with a direction to decide the issue after examining the details, which will be put-forth before him by the assessee regarding the charitable activities of the society and in accordance with law after providing reasonable opportunity of hearing to the assessee - Appeal of the assessee allowed for statistical purposes. - ITA No. 413/H/2020 - - - Dated:- 24-8-2021 - Shri Satbeer Singh Godara, Judicial Member And Shri Laxmi Prasad Sahu, Accountant Member For the Assessee : Shri B. Satyanarayana Murthy For the Revenue : Shri D. Srinivas ORDER PER L.P. SAHU, A.M.: This appeal fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not allowed, hence, the appeal papers were sent to ITAT by speed post, which caused the impugned delay in filing of the instant appeal. Case law Collector Land Acquisition vs Mst. Katiji Ors, 1987 AIR 1353 (SC) and University of Delhi Vs. Union of India, Civil Appeal No. 9488 9489/2019 dated 17 December, 2019, hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. We accordingly hold that revenue s impugned delay of 3 days is neither intentional nor deliberate but due to the circumstances beyond its control. The same stands condoned. Case is now taken up for adjudication on merits. 3. Briefly the facts of the case are that the assessee filed e-applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. DR relied on the order of CIT(E) and submitted that the society is not a new society and the CIT(E) has power to examine as per the provisions of section 12AA of the Act and, therefore, the CIT(E) has rightly rejected the application of the assessee. The judgments quoted by the CIT(E) are squarely application to the case of the assessee. He submitted that the judgement of the Hon ble Supreme Court relied on by the ld. AR was pertaining to newly formed society, which got registered on 30/05/2008 and applied for registration on 08/07/2008 i.e. within a period of less than 45 days. Therefore, the judgment was given on the basis of the newly formed society, which is clear from the judgment of the Hon ble Supreme Court. He submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12AA pertains to the registration of the Trust and not to assess of what a trust has actually done, we are of the view that the term 'activities' in the provision includes 'proposed activities'. That is to say, a Commissioner is bound to consider whether the objects of the Trust are genuinely charitable in nature and whether the activities which the Trust proposed to canyon are genuine in the sense that they are in line with the objects of the Trust. In contrast, the position would be different where the Commissioner proposes to cancel the registration of a Trust under sub-section (3) of section 12AA of the Act. There the Commissioner would be bound to record the finding that an activity or activities actually carried on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny details before us to establish that the details of donation paid to the activities which are charitable in nature. The ld. AR of the assessee requested that the matter may kindly be restored to the file of CIT(E) to demonstrate that the activities of the society are genuine as per the object clauses of the society. Considering the prayers made by the ld. AR as well as considering the arguments from both the sides, we remit the issue back to the file of CIT(E) with a direction to decide the issue after examining the details, which will be put-forth before him by the assessee regarding the charitable activities of the society and in accordance with law after providing reasonable opportunity of hearing to the assessee. 8. In the result ..... X X X X Extracts X X X X X X X X Extracts X X X X
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