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Facts
The assessee's appeal is against the CIT(Exemptions) order denying registration u/s 12A. The assessee contended that due to running operations in Uttar Pradesh, correspondence was not received at the registered office, and the registered email was handled by the accounts department without management's immediate notice. The CIT(E) had cancelled provisional registration due to non-filing of information.
Held
The Tribunal noted that the CIT(E) had provided multiple opportunities for furnishing information, which the assessee failed to utilize. However, considering the totality of facts, the Tribunal decided to grant one more opportunity to the assessee to file the necessary information.
Key Issues
Whether the assessee should be granted another opportunity to provide information for registration u/s 12A after failing to respond to previous notices?
Sections Cited
12A, 12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI M BALAGANESH
सुनवाईक�तारीख/ Date of hearing: 02.06.2025 27.06.2025 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld. CIT(Exemptions), Delhi dated 17.10.2024 in denying the registration u/s 12A of the Act.
In spite of issue of notice none appeared on behalf of the assessee nor any adjournment was sought. We dispose of this appeal on hearing the Ld. DR on merits.
We have heard the Ld. DR, perused the orders of the Ld. CIT(Exemptions), Delhi. 1
In the grounds of appeal, the assessee contended that during the months of June to September, 2024 the Centre was running in Uttar Pradesh and the correspondance was not received at the Registered Office. It was further contended that the registered email was only handle by the persons in accounts department but they did not bring to the notice of the management initially. When the management came to know about the issue of notices by the Ld. CIT(E) it was too late by then the order of the Ld. CIT(E) was passed denying registration u/s 12A of the Act. The assessee therefore contends that an opportunity may be given for submission of details before the Ld. CIT(E) and to put forth its case for registration u/s 12A of the Act.
5. On perusal of the order of the Ld. CIT(E), we noticed that the application filed in Form 10AB seeking for registration u/s 12A(1)(ac)(iii) was rejected and the provisional registration granted vide order dated 22.06.2022 was also cancelled for the reason that the assessee has failed to file details/information called for by the Ld. CIT(E). On perusal of the Ld. CIT(E), we noticed that though the Ld. CIT(E) provided three opportunities for furnishing the necessary information the assessee did not respond to the notices. It is the contention of the assessee that the email address was handled by the accounts department who did not bring to the notice of the management about the notices issued by the Ld.CIT(E) providing opportunity.
Considering the submission of the assessee and taking the totality of facts into consideration we are of the view that assessee may be provided one more opportunity to file the necessary and requisite information before the Ld. CIT(E). Accordingly, we set aside this appeal to the Ld. CIT(E) who shall decided afresh the application for registration u/s 12A of the Act after providing adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27.06.2025