FEROZPURIA HUMANITY CLUB,NEW KAPOOR NAGAR, SULTANWIND ROAD,SULTAN WIND GATE vs. WARD 1(1), AMRITSAR, NEW C.R.BUILDING,AMRITSAR

ITA 742/ASR/2025Status: DisposedITAT Amritsar29 July 2026AY 2024-255 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that mere uploading of notices on the e-filing portal does not constitute valid service and that principles of natural justice were not followed. The matter was restored to the CIT(Exemptions) for fresh adjudication.

What were the facts?

The assessee, a charitable society, applied for conversion of provisional registration to final registration. The CIT(Exemptions) rejected the application due to the assessee's failure to furnish documents, citing notices uploaded only on the e-filing portal.

What were the issues?

Whether the rejection of the application for registration was justified when notices were not properly served on the assessee, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 282

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SHRI M. BALAGANESH AM, &

Hearing: 27.07.2026Pronounced: 29.07.2026

PER M. BALAGANESH, AM: This appeal has been preferred by the assessee against the order passed by the learned Commissioner of Income Tax (Exemptions), dated 8.5.2023 for Assessment Year 2024-25. 2. At the outset, it was brought to our notice that there is a delay of 793 days in filing the present appeal before the Tribunal.

Considering the reasons adduced in the condonation petition and keeping in view the settled proposition that substantial justice should prevail over technical considerations, we are satisfi

The order continues below.

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