MAHARASHTRA RAJYA TANKLEKHAN LAGHULEKHAN SHASANMANYA SANSTHANCHE SANGHTANA,MUMBAI vs. CIT EXEMPTION, MUMBAI

At the outset, ld. Counsel pointed out that appeal is barred by limitation by 55 days. In support, he has submitted the affidavit of the trustee of the assessee society stating that appeal was prepared in time and also appeal filing fees was also deposited in time, i.e., 15/04/2023 and was sent through a messenger at Mumbai ITAT. However, Registry of Mumbai ITAT suggested to file the appeals at ITAT, Pune on the ground that the registered office of trust was situated at Ahmednagar. Accordingly, the appeal was redrafted and dispatched at ITAT Pune Bench. However, again Registry of ITAT, Pune suggested to file the appeals at the ITAT Mumbai since order has been passed by ld. CIT (Exemptions) Mumbai. Looking to the above circumstances, we find thatthe delay was on account of bonafide reasons as stated above. In view of the aforesaid fact that assessee had tried to file the appeal in time, however, due to registered office, assessee was asked to file the appeal at ITAT, Pune and again back to ITAT Mumbai and therefore, the reason cannot be said to be attributable to the assessee. Accordingly, delay is condoned.

In so far as exparte order passed by the ld. CIT(Exemptions), it has been stated that the first notice of hearing was issued on 18/02/2023 and in response to which assessee had filed its submission alongwith various documentary evidences. Thereafter, the ld. CIT (Exemptions) issued another notice dated 10/03/2023 digitally signed on Friday at 7:30 pm fixing the compliance on 14/03/2023, left

3 & 2486/Mum/2023 Maharashtra Rajya Tanklekhan Laghulekhan Shasanmanya Sansthanceh Sanghtana with only one working day and accordingly, the said notice remain uncomplied with and immediately thereafter, exparte order has been passed stating that no compliance of notice has been made both ON the application filed for grant of registration u/s.12A and approval u/s. 80G. Thus, it was submitted that matter should be restored back to the ld. CIT (Exemptions) to consider afresh and give due opportunity to the assessee to file various details as was required by the ld. CIT(Exemptions).

Ld. DR also does not have any objection and the matter is restored back to the file of the ld. CIT (Exemptions).

In view of the aforesaid fact that, assessee had made a compliance on the first notice and when certain further details were asked the only one working day was given to the assessee and therefore, assessee was denied the opportunity to substantiate its case, accordingly, in the interest of justice both the issues with regard to application for grant of registration u/s.12A and approval u/s.80G is restored back to the file of the ld. CIT(Exemptions), Mumbai for deciding the issue afresh after giving due opportunity of hearing to the assessee and decide in accordance with law. Accordingly, both the appeals of the assessee are allowed for statistical purposes.

In the result, both the appeals of the assessee are allowed for statistical purposes.