Delay Condoned Due to non-receipt of communication & Case Remanded for Fresh Hearing

Ell Aar Memorial Educational Trust Vs CIT (Exemption) (ITAT Chandigarh) The appeal concerns a trust challenging an order dated 09.01.2023 issued by the CIT (Exemptions), Chandigarh, rejecting its application for final registration under section 12AB of the Income Tax Act, 1961. The Registry noted that the appeal was delayed by 111 days, for which the assessee sought condonation. The assessee explained that it is a registered charitable trust engaged in educational activities. It had applied for registration in Form 10AB on 12.07.2022. The CIT (Exemptions) issued notices on multiple dates throu...