Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, LUCKNOW BENCH “B”, LUCKNOW
Before: SHRI A.D JAIN & SHRI T.S. KAPOOR
PER: A.D. JAIN, VICE PRESIDENT:
This is an appeal filed by the assessee against the order dated 10/02/2017 passed by ld. CIT (Exemption) rejecting the registration u/s 12AA of the I.T. Act.
The assessee’s appeal is delayed by eighty seven days. An 2. application for condonation of delay has been filed, accompanied by an affidavit of the Manager of the assessee society. The contents of the application for condonation of delay are as under:
“1. That the impugned order of Ld. CIT (Exemption) dt. 10.02.2017 was received by the assessee on 27.02.2017.
2 ITA No. 464/Lkw/2017
That the appeal was under preparation and was ready to be filed on 25.03.2017. 3. Thai Mr. Vishal Agafwal, Accountant, under the employment of the instant assessee, was entrusted with the job of filling the appeal, however due to certain unpleasant circumstance (breverment) in the family of Mr. Vishal Agarwal, the same had to rush back to his native place and forgot to file the appeal. 4. That there being no communication available with Mr. Vishal Agarwal, the assessee remained under a bonaflde belief that that the appeal has been filed by Mr. Vishal Agarwal in due course. However upon his return and resumption of official work. Mr. Vishal Agrawl, regretfully informed that he inadvertently omitted to file the appeal. 5. That above caused a delay of approximately 87 days. This delay, caused due to the unfortunate circumstances, beyond the control of the assessee, deserves to be condoned and ii is prayed that the appeal may kindly be heard on merits.”
In view of the above contents of the application for
condonation of delay, duly supported by the affidavit of the Manager
of the assessee society, it is seen that the assessee was prevented
by sufficient cause from filing the appeal in time. The delay is
inadvertent. Accordingly, the delay of eighty seven days in filing the
appeal is condoned.
The facts of the case, in brief, are that the assessee society
applied for registration u/s 12A(a) of the Act with CIT (Exemption) vide
application dated 30/08/2016. The ld. CIT (Exemption) issued a letter
3 ITA No. 464/Lkw/2017
dated 05/01/2017 to the assessee calling for specific queries regarding
the application for registration u/s 12A for compliance on 10/02/2017.
However, none appeared on 10/02/2017 nor any adjournment application
was filed, therefore, ld. CIT (Exemption) rejected the application of the
assessee for registration u/s 12A(a) of the Act on the ground that sufficient
material required for formation of satisfaction has not been produced.
Heard. From the order of ld. CIT (Exemption), it is apparent that
the ld. CIT (Exemption) had issued only one letter dated 05/01/2017
calling for certain queries, documents/clarifications. The assessee
could not file books of account, Bank statement and vouchers and the
CIT (Exemption) passed the order and rejected the application of the
assessee for registration u/s 12A of the Act. In these facts, we feel
that one more opportunity should be given to the assessee to explain
its case before the ld. CIT (Exemption). We are of the view from the
facts of the case that the assessee has not been given proper and
sufficient opportunity before disposing of the application of registration
by the ld. CIT (Exemption). We, therefore, in the interest of justice, set
aside the order of the ld. CIT (Exemption) and restore the matter to his
file with the direction to consider the application of the assessee for
registration u/s 12A afresh after giving proper and sufficient opportunity
of being heard to the assessee. The assessee is also directed to be
4 ITA No. 464/Lkw/2017
present on the date of hearing and provide the material / clarification
as asked for by the ld. CIT (Exemption).
In the result, the appeal of the assessee stands allowed for
statistical purposes.
(Order pronounced in the open court on 08/03/2019)
Sd/- Sd/- (T.S. Kapoor) (A.D. Jain) Accountant Member Vice President
Aks – Dtd. 08/03/2019 Copy of order forwarded to: (1) The appellant (2) The respondent (3) Commissioner (4) CIT(A) (5) Departmental Representative (6) Guard File By order Assistant Registrar