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Facts
The assessee's appeals were filed with significant delays (941 and 850 days) due to non-communication of orders. The assessee's applications for registration u/s. 12A(1)(ac)(iii) and approval u/s. 80G(5) were rejected for non-compliance with notices from the CIT(E).
Held
The Tribunal condoned the delay in filing the appeals, relying on Apex Court judgments. Considering the circumstances and the assessee's request for another opportunity, the appeals were remitted back to the CIT(E) for fresh adjudication.
Key Issues
Whether the delay in filing the appeals should be condoned and if the assessee should be granted another opportunity for adjudication of their applications.
Sections Cited
12A(1)(ac)(iii), 80G(5)
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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE
Before: DR. MANISH BORAD & SHRI VINAY BHAMORE
I.T.A.Nos.1593 & 1594/PUN/2025 Stray Animal Welfare CIT (Exemption), Pune. Organization-SAWO, vs. Flat No.I-103, Anthena, Balador Lake Township, Talegaon Dabhede S.O., Talegaon Dabhade (R), Pune-410506. PAN : ABCTS 2235 C (Appellant) (Respondent) For Assessee : Shri Dhananjay Chandrashekhar Jadhav, CA For Revenue : Shri Amit Bobde, CIT-DR Date of Hearing : 01.09.2025 Date of Pronouncement : 03.09.2025 ORDER PER DR. MANISH BORAD, AM:
The present appeals at the instance of the assessee are directed against the separate orders of Ld. Commissioner of Income Tax (Exemption), Pune [“CIT(E)”] dated 30/09/2022 & 30/12/2022 framed under sections 12A(1)(ac)(iii) and 80G(5) of the Income Tax Act, 1961 (“Act”).
The Registry has informed that there is a delay of 941 days and 850 days in the filing the present appeals. Affidavit
2 ITA.No.1593 & 1594/PUN/2025 (Stray Animal Welfare Organization) along with application for condonation of delay stands filed. We have heard ld. DR and also gone through the affidavit filed by the assessee praying for condonation of delay. One of the main reasons giving rise to this delay is of non-communication of the impugned orders to the concerned person for not checking the emails. Considering the contents of the affidavit and also considering the objects of the assessee-trust and also that the assessee would not have gained by delaying the instant appeals, we therefore placing reliance on the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), condone the delay of 941 days and 850 days in filing of the instant appeals and admit the appeals for adjudication.
We have heard rival contentions and perused the records placed before us. We observe that the assessee’s applications under sections 12A(1)(ac)(iii) and 80G(5) of the Act, dated 30/03/2022 and 27/06/2022 have been rejected/dismissed for non-compliance. In the instant cases, assessee failed to comply with the notices issued by the Ld.CIT(E) directing the assessee for submitting the details. Now the assessee has filed the instant appeals and prayer made to provide one more opportunity.
3 ITA.No.1593 & 1594/PUN/2025 (Stray Animal Welfare Organization) 4. Considering the statement of facts and grounds of appeal and the submissions made during the course of hearing, we deem it appropriate to afford one more opportunity to the assessee. In view thereof and without dwelling into merits of the issues, all the issues raised in the instant appeals are remitted back to the file of Ld.CIT(E) relating to registration u/s. 12A(1)(ac)(iii) and granting of approval u/s. 80G(5) of the Act. Needless to mention that Ld.CIT(E) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee and shall pass a speaking order. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause and file all the details called for by the Ld.CIT(E). Thus, impugned orders are hereby set aside and effective grounds of appeals raised by the assessee are allowed for statistical purposes.
In the result, appeals filed by the Assessee are allowed for statistical purposes.
Order pronounced in the open Court on 03.09.2025.
Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 03rd September, 2025 vr/-
4 ITA.No.1593 & 1594/PUN/2025 (Stray Animal Welfare Organization) Copy to