9911796707
TMI Blog2025 (3) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... ) and rejection of approval u/s.80G(5) of the Act. 2. There was delay of 529 days in filing of these appeals. The assessee has filed an affidavit explaining that Shri Kiran Babulal Trivedi, Director of the trust was the sole responsible person for managing the affairs of the trust. Due to indisposition of his brother Mr. Vikram Babulal Trivedi he was unable to look after the affairs of the trust and the matter was assigned to the Accountant Shri Mehulkumar Maheshkumar Shah to make compliance in respect of the application filed by the Trust before the Ld. CIT(E). The said Accountant had made a mistake in filing the applications and due to his mistake the applications were rejected. Thereafter, the matter was assigned to the Accountant to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bout the activities of the trust vide notice dated 23.01.2023, which was only partly complied. It was further noticed by Ld. CIT(E) that the present application was filed u/s 12A(1)(ac)(iii) of the Act, which required for enclosing a copy of the provisional registration u/s.12AB of the Act and which was not found enclosed with the application. The assessee, therefore, vide another notice dated 04.02.2023 was required to rectify this defect, which was not complied. As a result, the Ld. CIT(E) had rejected the application for registration u/s.12A of the Act by noting that in the absence of the copy of provisional registration granted u/s12A(1)(ac)(vi) of the Act, the application was non-maintainable. Further, the application for approval u/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istered under section 12AB, at least six months prior to expiry of period of the provisional registration or within six months of commencement of its activities, whichever is earlier; 7. The Ld. CIT(E) had rightly noticed that the registration u/s 12A(1)(ac)(iii) could have been granted only if the assessee had a provisional registration certificate u/s 12AB of the Act. The assessee had enclosed provisional registration granted u/s 10(23C)(vi) of the Act in Form No. 10AC along with the application. Accordingly, the Ld. CIT(E) had issued a show cause notice to the assessee to rectify this defect, which was not complied. Therefore, he had rejected the application for registration u/s.12A of the Act. 8. It is found that the provision of sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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