9911796707
TMI Blog2025 (5) TMI 1300X X X X Extracts X X X X X X X X Extracts X X X X ..... R . This order is to dispose of appeal filed by the appellant-which claims it to be a charitable institution. Appeal has been preferred feeling aggrieved with the order dated 17.03.2024, passed by Learned CIT(Exemption). 2. Vide impugned order, Learned CIT(E) has rejected application filed by the applicant Institution under section 12AB of the Income Tax Act, 1961 (in short "the Act"). Following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was to file an appeal against the impugned order, and as such, delay in filing of the appeal may be condoned. 5. The application seeking a condonation of delay is under the signatures of Smt. Suresh Jhabarmal Sharma, President of the applicant Institution. It may be mentioned here that with the application, affidavit of the President was also submitted, but, no reliance can be placed on the aff ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss persons; to aid educational institutions, and for protection of cows. Keeping in view the date of incorporation of the trust, and the issues involved in the application seeking registration under section 12AB of the Act, without going into technicalities, we deem it a fit case to condone the delay in filing of the appeal, subject to costs, due to the deficiencies, notice above. The applicant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application does not survive any more. Incomplete Form 10AB & non genuineness of the activities 10. These are other two grounds of rejection of the application. In the impugned order dealing with application u/s 12AB of the Act, Learned CIT(E) has described as to in what manner the said application uploaded in Form 10AB was incomplete and also that the applicant did not remove the said deficie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... As a result, this appeal is disposed of for statistical purpose, and while setting aside the impugned order dated 17.03.2024, application u/s 12AB of the Act is restored to the files of Learned CIT(E) with direction for decision afresh, after affording reasonable opportunity of being heard to the applicant, in accordance with law. Receipt in proof of deposit of costs, to be submitted before Learn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
