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Facts
The assessee filed appeals against orders rejecting their applications for registration under section 12A and 80G of the Income Tax Act. The appeals were filed with a significant delay, for which the assessee submitted an affidavit explaining the reasons, including communication issues and staff changes.
Held
The Tribunal noted that the delay in filing the appeals appeared to be genuine and bonafide, and the Revenue did not object to condoning the delay. Considering that the case should be decided on merit, the Tribunal condoned the delay.
Key Issues
Whether the delay in filing the appeals should be condoned and the matter decided on merits. Whether the CIT(E) rightly rejected the applications for registration in limine without considering the documents.
Sections Cited
12A(i)(ac)(iii), 80G(5)(iii), 12A(1), Income Tax Act, 1961
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY, JM & SHRI RAKESH MISHRA, AM
1. These are appeals preferred by the assessee against the orders of the Commissioner of Income Tax (Exemption) Kolkata [hereinafter referred to as the “Ld. CIT(E)”] dated 23.11.2023 & 31.10.2023.
2. At the outset, it is noticed that the appeals have been filed by the assessee after a delay of 450 days in and 473 days in for this the assessee has filed an affidavit in both the appeals. The affidavit in ITA No. 836/KOL/2025 is as follows: -
I am a Director of R.C. Bothra Foundation having PAN AALCR1367D and Registered Office at 2/7, Sarat Bose Road, 9th Floor, Unit-A, Kolkata-700020 (CIN U85100WB2021NPL246443) and am aware of the following facts and am competent to declare the same.
The e-mail of address the company namely bera-headoffice@bothragroup.com previously given in the Income Tax portal became defunct. Two other e-mail addresses namely headoffice@bothragroup.com and bothragroupit1@yahoo.in were used and given in MCA portal and Return of Income respectively. These mail addresses are functional till now.
For commercial exigency, the registered office of the company was changed from 2, Clive Ghat Street, 6th Floor, Room No. 6, Kolkata-700001 and shifted to 2/7, Sarat Bose Road, 9th Floor, Unit A, Kolkata-700020. 4. A Senior Office Assistant who used to look after the legal compliance formalities left service of other group companies under our management and this resulted to great difficulty to the management of the company R.C. Bothra Foundation. 5. The order of Rejection of Application for Registration prayed u/s. 12A dt. 31.10.2023 was not noticed in e-mail and no other communication was ever received by the management of R.C. Bothra Foundation until end of February, 2025. 6. For failure of communication as well as dissertation of staff and due to lack of experience and knowledge, proper compliance and timely filing of appeal under Income Tax Act, 1961 could not be made. There are delays in filing of appeal but these delays are not intentional, malafide deliberate, willful or out of negligence. The above are true to the best of my knowledge and belief.
Sd/- (KAVITA BOTHRA) DEPONENT” 03. On perusal of the affidavit, the reason for delay in filing the appeal seems to be genuine and bonafide. The Ld. D.R did not raise any objection in condoning the delay. Keeping in view, the affidavit in both the appeals as well as judicial pronouncement that the case
Going over the order passed as well as the facts of the case, we are inclined to restore the appeal of the assessee before the ld. CIT (E) to pass a fresh order after giving an opportunity to the assessee to place all those documents necessary to grant registration. The Ld. CIT (E) directed to pass a fresh order after hearing the assessee.
In the result, both the above appeals are hereby allowed for statistical purposes.
Order pronounced in the open court on 25.06.2025.