DR. ABDULKALAM SEVAK SAMAJ,VELLORE vs. CIT, EXEMPTIONS,, CHENNAI

There is a delay of 115 days in filing the appeal by the assessee. The assessee has filed condonation petition/affidavit stating the reasons for delay in filing the appeal. We have considered the petition/affidavit of delay in filing the appeal and satisfied that there was sufficient cause for not filing the appeal within the prescribed time limit. Hence, the delay is hereby condoned.

The assessee had filed an application dated 24.06.2024 in Form No. 10AB under clause (iii) of the first proviso to sub-section (5), seeking approval u/s. 80G of the Act. However, the Ld. CIT(E) rejected the application on the ground that the assessee did not furnish requisite details or clarification sought.

The Ld. Authorized Representative (A.R.) for the assessee submitted that the assessee could not access its e-mail account during the relevant period and, therefore, was unable to file a reply to the notices issued. It was prayed that, in the interest of justice, one more opportunity may be provided to substantiate its case before the Ld. CIT(E).

The Ld. Departmental Representative (D.R.), on the other hand, relied on the order of the Ld. CIT(E).

We have heard the rival submissions and perused the material available on record. On perusal of the impugned order, we find that the Ld. CIT(E) has rejected the assessee’s application in Form No. 10AB, filed under clause (iii) of the first proviso to sub-section (5) of section 80G of the Act, on account of non-compliance with the notices issued. The Ld. A.R. has explained that the assessee could not respond to the notices due to non-accessibility of its e-mail account. Considering the submissions and keeping in view the principles of natural justice, we are of the opinion that the assessee deserves another opportunity to present its case before the Ld. CIT(E). Accordingly, we set aside the impugned order and remit the matter back to the file of the Ld. CIT(E) for fresh adjudication in accordance with law. The assessee is directed to appear before the Ld. CIT(E) on the date of hearing without fail and to furnish all requisite details for proper consideration.

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