SIVA EDUCATIONAL TRUST,TIRUNELVELI vs. CIT (EXEMPTION), CHENNAI

1. The captioned appeal by the assessee is arising out of the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 01.09.2025 for AY 2017-18.

At the outset, the Ld.AR of the assessee brought to our notice that the appeal has been filed belatedly by ‘868’ days and assessee has filed petition along with an affidavit explaining the cause for the delay. Having gone through the contents of the same, we find that cause for delay was reasonable, so we excuse the same and proceed to hear the assessee’s appeal on merits.

Brief facts of the case are that the applicant/assessee filed an online application on 29.09.2022 in Form No.10AB u/s 12A(1)(ac)(ii) of the Income Tax Act, 1961, seeking registration u/s12AB. Thereafter, in respect of application dated 29.09.2022, the ld.CIT(E) vide notice dated 28.12.2022 requested the assessee to furnish the relevant documents / details and its clarifications either by uploading online in the e-filing portal, on or before 04.01.2023. However, no response from the applicant to notice dated 28.12.2022. Hence, having no choice, the ld.CIT(E) rejected the application referred supra for non-compliance.

At the outset, Ld.AR for the appellant submitted that the trustee is not familiar with the online mails and digital operation etc. The Ld.AR for the appellant prayed that if an adequate opportunity of hearing is given before ld.CIT(E), assessee will file requisite details called for and prosecute the application properly. Ld.CIT-DR relied upon the order of ld.CIT(E) and prayed for dismissal of appeal.

We have gone through the orders of lower authorities and submissions addressed by the parties before us. We are of the considered view that in the interest of justice assessee should be given one more opportunity before ld.CIT(E) to prosecute the application as referred supra filed in Form 10AB. The ld.AR for the assessee also assured the bench that the assessee will file all necessary requisites/details asked by the ld.CIT(E).

Therefore, in the light of above assurance/undertaking we set aside this appeal to the file of ld.CIT(E) to hear the application afresh after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which Ld. CIT(E) shall be at liberty to proceed with the disposal of the application as per law. The ld. counsel, who appeared also assured the bench that he will ensure that the assessee will prosecute his case diligently.

In the result, appeal filed by the assessee is allowed for statistical purpose.