Case Law Details
Tata Education and Development Trust Vs CIT (Exemp.) (ITAT Mumbai)
ITAT held that CIT(E) did not enjoy the power to prescribe/impose any conditions on his own (other than what is stipulated in law) while granting the registration u/s 12AB of the Act (supra), we similarly hold that the Ld. CIT(E) lacked jurisdiction to impose any conditions on his own (other than what is stipulated in law) while granting the approval u/s 80G of the Act as well.
FULL TEXT OF THE ORDER OF ITAT MUMBAI
The present batch of 4 appeals has been filed by the assessee trust challenging the separate impugned orders of even date 24/09/2021 passed by the learned Principal Commissioner of Income Tax / Commissioner of Income Tax granting registration under clause (i) of first proviso to section 80G(5) of the Income Tax Act, 1961 (the Act), for assessment years 2022–23 to 202627.
2. We find that all these appeals are delayed by 3-7 days. In all these appeals, the impugned order was received by the assessee on the very same date of passing the order. Thus, as per the provisions of section 253(3) of the Act, the assessee was required to file the appeal within 60 days from the date of receipt of the order. However, the appeals were filed after a delay of 3 – 7 days. We find that the Hon’ble Supreme Court, vide order dated 10/01/2022, passed in M.A. no.21 of 2022, in M.A. no.665 of 2021, in Suo–Motu Writ Petition (Civil) no.3 of 2020, directed that the period from 15/03/2020 till 28/02/2022, shall stand excluded for the purpose of limitation as may be prescribed under any general or special laws in respect of all judicial and quasi judicial proceedings. As the due date for filing the present appeals was falling within the aforesaid time-period, in view of the order passed by the Hon’ble Supreme Court, there is no delay in filing the present appeals and we proceed to decide the appeals on merits.
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