IN INCOME-TAX APPELLATE TRIBUNAL C BENCH, CHENNAI Before Shri A. Mohan Alankamony, Accountant Member & Shri Duvvuru RL Reddy, Judicial Member I T.A. No. 172/Mds/2016 Assessment Year :2015-16 Shri Varadamahishi Bhojyasanam Commissioner of Income Trust, 19, Anaikatti Street, Little Vs. Tax [Exemptions], Aayakar Bhavan, Kancheepuram 631 501. Annexe III Floor, 121, M.G. Road, Chennai 600 034. [PAN:AANTS7328A] (Appellant) ( Respondent) Appellant by : Ms. R. Bhavya, Advocate Respondent by : Shri Pathlavath Peerya, CIT Date of hearing : 06.09.2016 Date of Pronounce ment : 23.09.2016 O R D E R PER DUVVURU RL REDDY, JUDICIAL MEMBER: This appeal filed by assessee is directed against order of ld. Commissioner of Income Tax (Exemptions), Chennai, dated 30.09.2015 passed under section 12AA of Income Tax Act, 1961 [ Act in short] rejecting grant of registration. 2. appeal of assessee is found to have been filed late by 22 days before Tribunal. By filing affidavit for condonation of delay in 2 I.T.A. No.172/M/16 filing appeal before Tribunal, ld. Counsel for assessee has submitted that ld. CIT(E) s order dated 30.09.2015 was received by assessee trust on 11.11.2015 and further appeal should have been filed on or before 10.01.20916, but appeal was filed on 01.02.2016 resulting in delay of 22 days. She further submitted that assessee trust was newly constituted and was identifying to deal with issues relating to income tax matter. After joining incumbent, while scrutinizing correspondence, found that further appeal against order of ld. CIT(E) was not preferred and thus, rushed to Auditor for preparation of appeal for filing before Tribunal. It was also submitted that delay in filing of appeal is neither wilful nor wanton and prayed that short delay may be condoned and admitted appeal for hearing. ld. DR did not seriously object to submissions of ld. Counsel for assessee. Accordingly, we condone delay of 22 days in filing appeal and admit appeal for hearing. 3. Brief facts of case are that assessee is trust by constituting trust deed dated 10.02.2014 and filed application in Form 10A for grant of registration under section 12AA of Act on 09.03.2015. While processing application, it was noticed that certain explanations/clarifications were required to be filed to decide grant of registration. Accordingly, assessee was requested to offer its clarifications/explanations on certain points. Since 3 I.T.A. No.172/M/16 there was no response from trust, ld. CIT(E) held that in absence of information called, trust does not qualify for grant of registration under section 12AA of Act and accordingly, rejected application. 4. Aggrieved, assessee is in appeal before Tribunal and mainly contended that there was shuffling in Department and hence assessee could not able to meet concern authorities to provide requisite details. ld. Counsel for assessee has pleaded that sufficient opportunities were not given to assessee and prayed that one more opportunity may be given to assessee. 5. On other hand, ld. DR relied on order of ld. CIT(E). 6. We have heard both sides, perused materials available on record and gone through orders of authorities below. assessee trust filed its application in Form 10A for registration under section 12AA of Act on 09.03.2015. Vide letter dated 12.08.2015, assessee was asked to offer its clarifications/explanations on certain points. case was posted for hearing on 02.09.2015 by ld. CIT(E) vide his letter dated 19.08.2015 and admittedly, no more opportunity was given to assessee. Before us, by relying on grounds of appeal, ld. Counsel for assessee strongly argued that since there was shuffling in Department, assessee could not able meet concern authorities and provide requisite details and 4 I.T.A. No.172/M/16 pleaded that one more opportunity may be given to assessee. Under above facts and circumstances and in interest of natural justice, we set aside order of ld. CIT(E) and direct him to given one more opportunity of being heard to assessee, who shall furnish all details as may be required for grant of registration under section 12AA of Act. 7. In result, appeal filed by assessee is allowed for statistical purposes. Order pronounced on 23rd September, 2016 at Chennai. Sd/- Sd/- (A. MOHAN ALANKAMONY) (DUVVURU RL REDDY) ACCOUNTANT MEMBER JUDICIAL MEMBER Chennai, Dated, 23.09.2016 Vm/- Copy to: 1. Appellant, 2. Respondent, 3. CIT(A), 4. CIT, 5. DR & 6. GF. Varadamahishi Bhojyasanam v. Commissioner of Income Tax [Exemptions], Chennai