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TMI Blog2024 (10) TMI 1268X X X X Extracts X X X X X X X X Extracts X X X X ..... on, Pune [in short 'CIT(E)'] 2. Since facts & solitary issue involved in these appeals are identical, common & interrelated, on the rival parties' request, for the sake of brevity these are heard together for a common and consolidated order. 3. Admittedly these twin appeals are instituted with a delay of 130 days. We have considered the reasoning in the light of corroborative documents, letters & submission etc., and found them falling within the parameters set for condonation by various judicial precedents including 'Vijay Vishin Meghani Vs. DCIT & Anr' reported 398 ITR 250 (Bom) and 'Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others' reported at 167 ITR 5 (SC). Such reasons since being accidental and undeliberate on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory conclusion about genuineness of activities of the appellant and satisfaction over compliance of requirements of any other law for the time being in force as are material for the purpose of achieving objective. 6. We note that, the statue empowers the registering authority to call any such documents or information so as to satisfy himself with twin prescriptions of section 12AB(1)(b)(i) of the Act viz; (A) genuineness of activities (B) Compliance with all applicable laws etc., and in order to draw conclusion over satisfaction the registering authority is duty bond to carry out wholesome & autonomous exercise according to nature/character of charitable purpose vis-a-vis the applicant engaged into. In arriving to conclusion over satisfac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only ten days to cure the defects & explain the discrepancies. The notice requiring appellant to comply allowing less than a reasonable period of fifteen days in our considered view suggest denial of real opportunity, hence violative of principle of natural justice. While holding so we place on reliance on 'Smt. Ritu Devi v. CIT' [2004, 141 Taxman 559 (Mad.)] wherein their Hon'ble lordships have held that, time of just few days was given to the assessee to furnish reply which was also held as denial of real opportunity as it was just a paper opportunity. 8. On the other hand, the reasons behind non-compliance as explained in our considered view are sufficient for setting aside the rejection which the Ld. DR could hardly object. In view he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Thus said application of the appellant was barred by limitation and in absence of statutory provision empowering condonation of delay the application deserved rejection in the light of decision of Hon'ble Madras High Court in 'All Angels Educational Society Vs CCIT' [2016, WP/4969/2014] and the judgments of Hon'ble Supreme Court in the case of State of 'UP Vs Harish Chandra' [AIR 1996 SC 2173]; further 'UOI Vs Kirloskar Pneumatic Co. Ltd.' [1996, 84 ELT 401 (SC)] 10. Aggrieved assessee brought up the present appeal before Tribunal on three argumentative legal grounds which we found are inconsonance with rule 8 of ITAT Rules, 1963. These however call for adjudication on the grounds of limitation and violation of principle of natural j ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10AB etc. by the registering authority. However, the CBDT invoking its power u/s 119 of the Act in first place extended the time limit within which the application for regular registration is to be filed to 30th September, 2022 by circular No. 8/2022 dt. 31/03/2022. Further on the representation from stakeholders/industry that various trust/intuitions etc., were not been able to file applicable forms 10A/10AB etc., within the due date prescribed owning to system glitches, the Board for removing this genuine hardship vide circular 06/2023 dt. 24/05/2023 extended the time limit further upto 30/09/2023 in all cases where the due date for making application has expired prior to such date. The para 5(i) r.w. para 1(c) of the former circular (sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lay. We find in similar facts & circumstance, the co-ordinate benches allowed benefit of extended time period in; 'Rotary Club of Akurdi Charitable Trust' [ITA 1025/PUN/2024] 'Shashvat Paediatric Care Foundation', [ITA 1217/PUN/2023] 'Sarathi Youth Foundation' [ITA/PUN/2024] 'Birmani Charitable Foundation' [162 Taxmann.com 154] 'Swachh Vapi Mission Trust Vs CIT(E)' [2024, 70 CCH 188] 'TB Lulla Charitable Foundation Vs CIT(E)' [2024, 70 CCH 176], and 'Gujarat Hira Bourse & Ors' [2024, 70 CCH 33],'Bhamashah Sundarlal Daga Charitable Trust' [2024, 226 TTJ 961]. 14. Maintaining parity with former decisions, we hold the application of the appellant was filed well within the extended time limit and in consequence we set-aside the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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