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TMI Blog2025 (3) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... I.T. Act, 1961 "That the order passed by the ld. CIT(E),Jaipur by rejecting application u/s 12AB(1)(b) of the I.T. Act, 1961 is wrong, unwarranted and bad in law. Kindly direct to register the same. ITA NO. 838/JP/2024 U/S 12AB of I.T. Act, 1961 1. That the ld. CIT(E), Jaipur has erred in law and in facts of the case by neither recording the independent satisfaction for rejection of provisional registration and nor issued show cause notice for rejection of provisional registration u/s 12A of the Act which is wrong, unwarranted and bad in law. Kindly restore the same. 2. That the ld. CIT(E), Jaipur has erred in law and in facts of the case in rejecting the provisional registration u/s 12A without issuing separate DIN of the rejecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in appeals u/s 12A and 39 days delay in appeals u/s 80G of the Act for which the ld.AR of the assessee has filed an application dated 28-01- 2025 for condonation of delay in connection with above mentioned appeals narrating therein as under:- "1. That the assessee trust filed 4 appeals on 010-06- 2024 against the ex-parte order passed by ld. CIT(E), Jaipur on rejection of registration u/s 12A and rejection of approval u/s 80G of the I.T. Act, 1961 with a delay of 39 days. Simultaneously, by the same rejection orders the ld CIT(E), Jaipur cancelled the provisional registration / approval granted by the PCIT/CIT,CPC, hence total 4 appeals were filed, which are as follows:- S.N. Particular Appeal No. 1. Registration Order u/s 12A regi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals by the assessee and submitted that the Court may decide it as deemed fit and proper in the case of the assessee. 2.3 After hearing both the parties and perusing the materials available on record, the Bench noted that there is no force in the submissions of the ld. AR of the assessee as to the condonation of delay in filing the above appeals. Hence, the Bench does not find sufficient cause whereby the assessee was prevented in late filing the appeals. Thus the applications for condonation of delay made by the assessee are dismissed. However, the Bench feels that with a view to providing the substantial justice to the assessee, the appeals are heard on merit. 3.1 Apropos to the ground so raised by the assessee in ITA Nos. 837/JP/2024 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pproval . Thus, it is clarified that applicant's provisional approval under clause (iv) of first proviso to sub-section (5) of Section 80G of the Income Tax Act, 1961 dated 24-03-2023 is also being cancelled. Further assessee has failed to give proper justification for regularization of provisional approval, thus with this order provisional approval is also lapsed and cancelled.'' 3.3 During the course of hearing, the ld. AR of the assessee in the above appeals mainly submitted that the assessee was not provided adequate opportunity of being heard by the ld. CIT(E) and thus the orders should be quashed being ex- parte orders and against the principles of natural justice. Further, the ld. AR of the assessee stated at Bar that the assessee t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decided afresh in accordance with law. The assessee trust is also directed to produce the complete Form 10AB and produce the documents relating to the genuineness of the activities before the ld CIT(E) 3.6 Since we have restored the appeals of the assessee with regard to the registration u/s 12AA of the Act to the file of the ld. CIT(E) for afresh adjudication, therefore, the outcome of appeals of the assessee u/s 80G of the Act are consequential in nature. 3.7 Before parting, we may make it clear that our decision to restore the matter back (supra) to the file of the ld. CIT(E) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the ld. CIT(E) independently in ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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