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Facts
The assessee filed an appeal against an order of the Commissioner of Income Tax (Exemptions). The appeal was filed with a delay of 15 days and the assessee did not seek condonation of the delay. The assessee had previously filed an application for approval under Section 80G which was rejected.
Held
The Tribunal noted a delay in filing the appeal and the absence of a condonation application, making it liable for dismissal. However, the assessee's counsel sought to withdraw the appeal to challenge the original order.
Key Issues
Whether the appeal is maintainable due to delay and lack of condonation application, and whether the assessee should be allowed to withdraw the appeal.
Sections Cited
80G, 80G5
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Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SMT. RENU JAUHRI
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 01.12.2022, impugned herein, passed by the Ld. Commissioner of Income Tax (Exemptions) (in short Ld. Commissioner) u/s 80G of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2024-25.
At the outset, it is observed that there is a delay of 15 days in filing of the instant appeal, however, from Form no.36 in column no.3(b) & (c) the date of the order and the service of the same has been mentioned as 3rd December 2024 and admittedly, the appeal was filed in physical form on dated 15.03.2025. Thus, there is a delay of 15 days. But the Assessee in reply to the question, as prescribed in para no.11 of Form 36, “whether there is a delay in filing of appeal (if yes), please attach application seeking condonation of delay”, the Assessee has mentioned “NO”. Thus, in the absence of any supportive application for condonation of delay and/or reason, the instant appeal is liable to be dismissed in limine, however, still if we consider the appeal filed by the Assessee as maintainable, whereby the Assessee has challenged the order dated 03.12.2024 seeking approval u/s 80G5 of the Act, it transpires that the Assessee had also filed the similar application in Form 10AB on dated 25.02.2022 which was rejected vide order dated 20.12.2022 on the ground of non-compliance as mentioned by the Ld. Commissioner in para no.2. Admittedly, the Assessee’s case does not fall in any of the conditions enshrined in CBDT circular no.7/2024 dated 25.04.2024 as observed by the Ld. Commissioner in para no.3 & 4 of the order, thus, in our considered view, the Ld. Commissioner has rightly rejected the application filed by the Assessee.
On being asked about the maintainability of the appeal, the Ld. Counsel for the Assessee has sought for withdrawal of this appeal on the ground that it intends to challenge the original order dated 20.12.2022. Thus, the appeal is allowed as dismissed as withdrawn.
In the result, the appeal is dismissed as withdrawn.
Order pronounced in the open court on 30.05.2025.