HAUZ KHAS A, D & C BLOCK RESIDENT WELFARE ASSOCIATION,NEW DELHI vs. CIT (EXEMPTION), NEW DELHI

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ITA 6758/DEL/2018Status: DisposedITAT Delhi07 December 2021AY 2018-194 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable as there was no appealable order passed by the CIT(Exemption). The assessee was advised to reapply electronically as per the rules.

What were the facts?

The assessee filed an application for registration under Section 12AA manually, which was contrary to amended rules requiring electronic filing. The CIT(Exemption) issued a communication directing the assessee to refile the application electronically.

What were the issues?

Whether an appeal lies against a communication from the CIT(Exemption) directing the assessee to refile an application electronically, when no formal order has been passed.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

For Respondent: Shri Sanjay Kumar, CIT (DR)
Hearing: 07.12.2021Pronounced: 07.12.2021

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. AMIT SHUKLA, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCING) (Assessment Year : 2018-19) Hauz Khas Vs. CIT(Exemption) A, D & C Block Resident New Delhi Welfare Association New Delhi PAN : AABAH 4057 N (APPELLANT) (RESPONDENT) Assessee by --None-- Revenue by Shri Sanjay Kumar, CIT (DR) Date of hearing: 07.12.2021 Date of Pronouncement: 07.12.2021 ORDER PER AMIT SHUKLA, JM:

The aforesaid appeal has been filed by the assessee against communication dated 19.09.2018, issued by the office of the Ld. CIT (Exemptions), New Delhi for the Assessment Year 2018-19 and there is no order passed by CIT (Exemptions).

2.

Learned CIT-DR submitted that appeal itself is not maintainable because there is no order passed by the Learned CIT(E) albeit the communication send to the assessee by an application in Form 10A for seeking grant of registration u/s 12AA of the Act was filed manually and assessee was directed/requested to file the application electronically in accordance with Rules and then same shall be taken into consideration for adjudication.

3.

From the perusal of the paper submitted before us in the appeal, we find that assessee had applied for application seeking registration u/s 12AA and 80G in Form 10A and 10G. Further the said application was filed manually which otherwise was required to be filed under the amended Rule 17A(2) effective from 19.02.2018. The office of PCIT has issued the following communication :

4.

Thus there is no formal order which can be said to be appealable u/s 253 of the Act. Accordingly, the appeal of the assessee is dismissed as infractuous.

5.

However, as mentioned in Para – 4 of the aforesaid communication, assessee may re-apply for registration u/s 12AA of the Act as per the amended Rule 17A(2) of the Act electronically and in the manner as prescribed and thereafter the Learned CIT(Exemption) can consider such application in accordance with law. Accordingly, appeal of the assessee is dismissed.

6.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 07.12.2021

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