Income Tax Appellate Tribunal - Rajkot
Kacchhi Hast Kala Maha Mandal vs Commissioner Of Income Tax on 22 November, 2005
Equivalent citations: (2006)100TTJ(RAJKOT)1112
ORDER
D.T. Garasia, J.M.
1. By this appeal, the assessee, a trust, has challenged the order dt. 8th April, 2005 of the CIT, Jamnagar, in not condoning the delay and further in granting the registration w.e.f. 1st April, 2004 as against the request of the assessee to grant the registration from the establishment of the trust, i.e., w.e.f. 18th Sept., 2002.
2. The assessee-trust was constituted by the trust Deed/memorandum of association dt. 8th Sept., 2002 and registered on 18th Sept., 2002. It filed application for registration under Section 12A(a) of the IT Act, 1961, on 29th Oct., 2004 with a request to grant the registration w.e.f. 18th Sept., 2002, i.e., the date of establishment of the trust. A petition dt. 22nd Oct., 2004 was also filed for condonation of delay in filing the application in Form No. 10A. The CIT, by the impugned order, did not condone the delay and granted the registration w.e.f. 1st April, 2004.
3. After hearing both the parties and perusing the records and the paper book submitted by the assessee, we find that vide letter dt. 22nd Oct., 2004, the assessee-trust requested the CIT for condonation of delay on the ground that the members and office-bearers of the trust are group leaders of various artisan groups (self-help groups) carrying out various activities. These people--majority of them are women--are from small, remote villages and are illiterate. They do not have proper knowledge about the legal framework. This has caused the delay for applying for registration under IT Act. The CIT(A) held the above not to be sufficient for condonation of the delay and so he did not -condone the delay. Looking to the facts and circumstances of the case and considering the reasons for delay in filing the application in Form No. IDA, we condone the delay and we direct the CIT to grant registration w.e.f. 18th Sept, 2002, i.e., the date on which the trust was registered as mentioned in the application in Form No. 10A.
4. In the result, the appeal of the assessee is allowed.