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Facts
The assessee's appeal was against the order of the CIT(Exemptions) rejecting its application for registration under Section 80G of the Act. The CIT(Exemptions) rejected the application because the assessee failed to furnish complete documents and comply with notices.
Held
The Tribunal condoned the delay in filing the appeal. It noted that registration under Section 12A had already been granted. Therefore, the Tribunal restored the issue of 80G registration back to the CIT(Exemptions) for fresh examination after affording the assessee an opportunity of being heard.
Key Issues
Whether the CIT(Exemptions) was justified in rejecting the Section 80G registration application due to non-compliance, and whether the appeal was maintainable despite a delay.
Sections Cited
80G, 12A
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE
O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assessee is preferred against the order of ld. CIT (Exemptions), Mumbai, dated 09/02/2023 by which the ld. CIT(Exemptions), rejected the application for registration u/s 80G of the Act.
The appeal is barred by limitation. The assessee has requested for the condonation of delay by filing an affidavit. Noting the contents of the affidavit, we are convinced that the assessee was prevented by reasonable and sufficient cause for not filing the appeal on time. Delay is condoned. 3. On perusal of the order of the ld. CIT(Exemptions), the reasons given by the ld. CIT(Exemptions) for rejecting the application are given as under:- 2 “3. On verification of the application in Form 10AB filed by the assessee, it was found that the application was not complete, and all the documents required to be accompanying the application were not furnished. Hence, a notice was issued to the applicant vide DIN & Notice No. ITBA/EXM/F/EXM43/2022-23/1048717833(1) dated 14.01.2023 requesting the assessee to furnish the complete set of documents mentioned in Rule 11AA(2). A reminder notice was also issued vide DIN & Notice No. ITBA/EXM/F/EXM43/2022-23/1049199631(1) dated 27.01.2023. 4. The assessee has made no compliance to the terms of the above notices. Approval under section 80G is to be accorded to the applicant after satisfying oneself of the genuineness of activities and the compliance of all the conditions mentioned in section 80G(5) clauses (i) to (v) of the Act. In the absence of necessary compliance by the Applicant, I am unable to arrive at a satisfaction on these parameters. As such I am left with no other option but to reject the application seeking approval under section 80G of the Act, as the limitation to decide on the application is 28.02.2023.”