ORDER

PER A. MOHAN ALANKAMONY, AM.:

Both these appeals are filed by the assessee against the orders of the Ld. CIT (Exemptions), Hyderabad in F. No. CIT(E)/Hyd/ITAT/12A & 80G/23/2017-18, dated 17/06/2017 passed U/s. 12AA & 80G of the Act with respect to the application filed by the assessee in Form-10A and Form No. 10G on 29/03/2014 seeking registration U/s. 12AA of the Act and recognition U/s 80G of the Act.

2. On perusing both the appeals, we find that the appeal No. 2200/H/2018 is a duplicate appeal filed against the same order of the Ld. CIT (E) cited supra. Therefore, this appeal of the assessee stands dismissed and we take up the appeal No. 2199/H/2018 for adjudication.

3. At the outset, Ld. AR submitted before us that there is a delay of 11 days in filing the appeal before the Tribunal. In this regard, Ld. AR brought our attention towards the affidavit filed by the assessee as well as the affidavit of the Ld. Counsel for the assessee seeking condonation of delay wherein the reason for not filing the appeal within the prescribed time limit was explained. For reference, the relevant portions from the affidavit is extracted herein below:-

“I, M.V. Anil Kumar S/o. M.V. Subba Rao, Advocate, C/o. M. Anandam & Co., Chartered Accountants, 7A, Surya Towers, Secunderabad, do hereby affirm and state on oath that:

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3. As I was busy with filing of income tax returns and tax audit during that period, I forgot to inform the client of the receipt of the order.

4. I have sent the Form 36 along with the petition for condonation of delay and affidavit for signature of the President of the NNF State Chapter on 19/11/2018.

5. The Signed copies have been received on 20/11/2018 and we have filed the same now. As a result, there is a delay of 11 days.

6. I pray that the delay of 11 days in filing the above appeal may kindly be condoned and the appeals be admitted.”

4. After hearing the submissions of the Ld. AR and on perusal of the affidavit filed by the assessee and its Counsel explaining the reasons for the delay in filing the appeal before the Tribunal, We are of the view that the delay in filing appeal is not attributable to the assessee, hence taking a lenient view in the interest of justice, We hereby condone the delay of 11 days in the filing the appeal before the Tribunal and proceed to dispose off the appeal on merits.

5. The assessee has raised seven grounds in its appeal however, the cruxes of the issues are that the Ld. CIT (E), Hyderabad has erred in rejecting the application in Form No. 10 A & Form No. 10G of the Rules for granting registration U/s. 12AA of the Act and recognition U/s. 80G of the Act by holding that the objective of the assessee’s Society cannot be said to a charity in nature as provided U/s. 2(15) of the Act.

6. The brief facts of the case are that the assessee Society filed an application in Form 10A and Form No. 10G on 29/03/2014 seeking registration U/s. 12AA and recognition U/s. 80G of the Act. However, the application was rejected by the Ld. DIT (E) vide order in F.No.DIT(E)/HYD/12A & 80G/77(03)13-14, dated 11/09/2016. On appeal, the Tribunal remitted the matter back to the file of Ld. DIT (E) to decide the matter afresh. Thereafter, the Ld. CIT (E) after examining the audited financial statements of the assessee for the AY 2016-17 and other relevant documents, rejected the applications of the assessee because of the following reasons:-

(i) The object of the assessee clearly indicates that it is established mainly for the advancement of the science related to Neonatology which is predominantly useful for the development of scientific skills amongst Doctors.

(ii) Scholarships and Fellowships extended by the assessee was to encourage research scholars who are only Doctors.

(iii) Promoting and conducting conferences, Lectures, meetings, seminars etc., was only meant to enrich the knowledge amongst the Doctors community.

(iv) Predominantly all the Members of the Society are Doctors.

(v) The P & L Account for the AY 2016-