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Facts
The assessee's application for approval under section 80G(5)(iii) was rejected by the CIT(Exemption). The assessee appealed this order, admitting a delay of 384 days.
Held
The Tribunal condoned the delay, set aside the impugned order, and restored the matter to the CIT(E) for reconsideration, granting the assessee another opportunity to present its application.
Key Issues
Whether the delay in filing the application for approval under section 80G(5)(iii) is condonable and if the assessee should be granted another opportunity for hearing.
Sections Cited
80G(5)(iii)
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Income Tax Appellate Tribunal, “C” BENCH, CHENNAI
Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & HON’BLE SHRI MANU KUMAR GIRI, JM
O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of an application filed in Form No.10AB seeking approval u/s 80G(5)(iii) vide impugned order dated 25.09.2023 of Ld. CIT(Exemption), the assessee is in further appeal before us.
The registry has noted delay of 384 days, the condonation of which has been sought by the assessee on the strength of affidavit of Trustee of the assessee-trust. It has been submitted that order of rejection as uploaded on e-filing portal could not be noticed. Considering possibility of communication gaps at various levels in faceless regime, we condone the delay.
Upon perusal of para 10 of impugned order, it could be seen that the application has been rejected as non-maintainable on the ground that the application was filed beyond prescribed time limit. The Ld. AR pleaded that the application was filed on 31-03-2023 within the extended time limit. The Ld. AR prayed for another opportunity of hearing before lower authorities. 3. Keeping in mind the principle of natural justice, we deem it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the matter of registration stand restored back to the file of Ld. CIT(E) for re-consideration with a direction to the assessee to plead and prove its application.
The appeal stand allowed for statistical purposes. Order pronounced on 27th February, 2025.