TMI Blog2022 (3) TMI 879X X X X Extracts X X X X X X X X Extracts X X X X ..... o refused to grant approval u/s 80G of the Act, was the Officer, who granted registration u/s 12AA of the Act a day prior, i.e., on 23.03.2021. We fail to understand how registration u/s 12AA has been granted on 23.03.2021 when the Officer concerned has not been able to examine the genuineness of the activities of the assessee-trust. The starting of activities of the trust is not a condition pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the instance of the assessee is directed against CIT(Exemption) s order dated 24.03.2021. 2. There is a delay of 176 days in filing this appeal. The assessee has filed a petition for condonation of delay and an affidavit stating therein the reasons for belated filing of this appeal. On perusal of the reasons stated for belated filing of the appeal, we noticed that no latches can be attributed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CIT(E), the assessee has filed this appeal before the Tribunal. The learned AR has filed two sets of paper book, in total comprising of 45 pages, inter alia, enclosing therein notice for registration u/s 12AA, reply to the notice for registration u/s 12AA of the I.T.Act, order granting registration u/s 12AA of the Act, copy of the trust deed, copy of the balance sheet, income and expenditure a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rant approval u/s 80G of the Act, was the Officer, who granted registration u/s 12AA of the Act a day prior, i.e., on 23.03.2021. Copy of the order u/s 12AA of the I.T.Act is placed on record at page 3 of the paper book filed by the assessee. We fail to understand how registration u/s 12AA of the I.T.Act has been granted on 23.03.2021 when the Officer concerned has not been able to examine the gen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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