Nalanda Education Trust,Ahmedabad vs The Cit(Exemption), Ahmedabad on 27 March, 2025
6. We have considered the rival submissions. We are not
convinced with the explanation of the assessee for non-
compliance before the Ld. CIT(E). The assessee cannot escape
by passing on the blame to his counsel. When the application for
registration of the trust was filed by the assessee, it was the
responsibility of the assessee to pursue the matter diligently and
enquire about the progress of the application. The Ld. CIT(E)
had allowed as many as three opportunities to the assessee but no
compliance was made on any of the dates. We, therefore, deem it
proper to impose a cost of Rs.10,000/- on the assessee, which
should be paid to the Income Tax department within two weeks
of receipt of this order. Further, considering the fact that the
assessee is engaged in carrying on charitable activities, we deem
it proper to set aside the matter to the file of the Ld. CIT(E) with
a direction to allow another opportunity to the assessee to file the
ITA No. 2194/Ahd/2024 [Nalanda
Education Trust vs. CIT(E)] -4-
details and documents as required. The assessee is also directed
to make necessary compliance before the Ld. CIT(E).