IN INCOME TAX APPELLATE TRIBUNAL PUNE BENCH B , PUNE BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM ITA No.1441/PN/2014 E & G Charitable Foundation, G 3/4, New Shivsagar Society, Gangapur College Link Road, Nashik 422 006. PAN : AACCE8186G Appellant Vs. Commissioner of Income Tax-1, Nashik. Respondent Appellant by : None (Written Submission) Respondent by : Shri Sandeep Garg (CIT) Date of Hearing : 29.09.2016 Date of Pronouncement: 30.09.2016 ORDER PER ANIL CHATURVEDI, AM : This appeal by assessee is directed against order of Commissioner of Income Tax-1, Nashik dated 29.10.2012 passed under section 12AA of Income Tax Act, 1961 (in short Act ). 2. relevant facts as culled out from materials on record are as under :- 2.1 Assessee is foundation stated to have been created on 08.07.2011 and incorporated under section 25 of Companies Act, 1956 vide 2 ITA No.1441/PN/2014 No.U80902MH2011NPL221520 dated 05.09.2011. assessee filed application in Form No.10A for registration under section 12AA of Act on 30.04.2012 before ld. CIT-1, Nashik. ld. CIT-1 vide order dated 29.10.2012 (File No.Nsk/CIT-1/Tech/12A/2012-13-2414) rejected application made for registration under section 12AA of Act. Aggrieved by order of ld. CIT-1, assessee is now in appeal before us and has raised following grounds :- 1) On facts and in law ld. CIT-1, Nashik has erred in rejecting application for registration u/s.12AA of Act. 2) On facts and in law ld. CIT-1, Nashik has erred in rejecting application for registration u/s.12AA of Act, filed on 30/04/2012 stating that applicant foundation has not done any charitable work on its objects, as in financial year 2011-12 foundation has shown expenses only of Rs.2,246/-. Your appellant craves leave, add, alter, delete above or any other ground/s of appeal. 3. On date of hearing, none appeared on behalf of assessee nor any adjournment application was filed. We therefore proceed to dispose of appeal ex-parte qua assessee on basis of material available on record. 4. Registry has informed that appeal filed by assessee is time barred by 560 days. In written submissions that has been filed by assessee on 18th January, 2016, assessee has filed affidavit of Mrs. Suvarna Avinash Sisode, Director of assessee foundation, wherein reasons for delay in filing of appeal before ITAT are mentioned. In affidavit, it is inter-alia submitted that on receipt of order of ld. CIT-1 rejecting application for registration under section 12AA of Act, order was forwarded by assessee to Chartered Accountant for necessary action but however Chartered Accountant did not take any steps for filing appeal. It is further stated that deponent had given birth to child on 12th July, 2012 and therefore she was busy in looking after child 3 ITA No.1441/PN/2014 and could not follow up with Chartered Accountant. It is therefore submitted that delay be condoned and appeal be admitted. 5. ld. DR, on other hand, submitted that assessee has not explained delay in filing appeal and averments made in affidavit are vague. He further submitted that apart from deponent there are three other Directors and there was also Accountant who was looking after affairs of Trust and in such situation, reasons for delay does not appear to be convincing and further assessee has also not properly explained delay and therefore condonation application be rejected and appeal be dismissed. 6. We have heard ld. DR and perused material on record. From Form 36 filed it is noticed that order rejecting registration under section 12AA was passed by ld. CIT-1 on 29.10.2012 and order was communicated to assessee on 01.11.2012. present appeal has been filed on 14.07.2014 which ought to have been filed before 30.12.2012 and thus there is delay of 560 days in filing appeal. We find in affidavit it has been inter-alia averred that order of rejection of registration by ld. CIT-1 was forwarded by assessee to Chartered Accountant for necessary action but Chartered Accountant had not taken any step for filing appeal. In affidavit, there are no details furnished as to when order was sent to Chartered Accountant, name of Chartered Accountant nor any affidavit of Chartered Accountant has been placed on record. Further, no explanation has been submitted as to who were looking after affairs of Trust in absence of Mrs. Suvarna Avinash Sisode, deponent and one of Director of assessee. Further, assessee has also not explained inordinate delay in filing appeal and has made general submissions in affidavit. In such situation, we find no reason to condone 4 ITA No.1441/PN/2014 delay and therefore condonation application for delay of filing of appeal is rejected and therefore without deciding appeal on merits, appeal of assessee is dismissed in-limine. 7. In result, appeal of assessee is dismissed. Order pronounced on this 30th day of September, 2016. Sd/- Sd/- (SUSHMA CHOWLA) (ANIL CHATURVEDI) JUDICIAL MEMBER ACCOUNTANT MEMBER Pune; Dated : 30th September, 2016. Copy of order is forwarded to : 1) Assessee; 2) Department; 3) CIT-1, Nashik; 4) DR B Bench, I.T.A.T., Pune; 5) Guard File. BY ORDER, //True Copy// Sr. Private Secretary ITAT, Pune E & G Charitable Foundation v. Commissioner of Income-tax-1, Nashik