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Facts
The assessee-trust filed appeals against the orders of the CIT(E) rejecting their applications for registration under Section 12AB and approval under Section 80G(5) of the Income Tax Act, 1961, due to non-compliance. There was a significant delay in filing the appeals.
Held
The Tribunal condoned the delay in filing the appeals, considering the genuine difficulty faced by the senior citizen running the trust and the larger interest of justice. The appeals were allowed for statistical purposes, with the issues remitted back to the CIT(E) for re-adjudication.
Key Issues
Whether to condone the delay in filing the appeals and re-adjudicate the applications for registration and approval before the CIT(E).
Sections Cited
12AB, 80G(5), 12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, PUNE “B” BENCH : PUNE
Before: DR. MANISH BORAD & SHRI VINAY BHAMORE
I.T.A.Nos.1629 & 1630/PUN/2025 Centre for Action CIT (Exemption), Pune. Research and Education, vs. Madhurima Apartmenrs, Ashok Nagar, Near Range Hills, Pune-411007 PAN : AAATC 5562 H (Appellant) (Respondent) For Assessee : None 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 28/05/2024 and 23/12/2024 framed under sections 12AB and 80G(5) of the Income Tax Act, 1961 (“Act”) respectively.
The Registry has informed that there is a delay of 341 days and 129 days in the filing the present appeals. Affidavit along with application for condonation of delay stands filed. After hearing both the sides, we observe that assessee-trust is 2 ITA.Nos.1629 & 1630/PUN./2025 (Centre for Action Research and Education) run by Mrs. Anuradha Karkare, aged 64 years, is a senior citizen and was not aware about the notices issued to her through email. Considering the genuine difficulty and also in the larger interest of justice and further 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), we condone the delay of 341 days and 129 days in filing of the instant appeals before this Tribunal and admit the appeals for adjudication.
When the cases called for hearing, none appeared on behalf of the assessee. However, with the assistance of Learned Departmental Representative (“DR”) and on going through the impugned orders, we observe that the assessee’s applications under sections 12A(1)(ac)(iii) and 80G(5) of the Act, dated 02/01/2024 and 26/06/2024 have been rejected/dismissed for non-compliance. The Ld.CIT(E) has observed that even though, assessee was given sufficient opportunity to comply, but no details were submitted and it shows that the assessee is not having any supporting documents/evidence to substantiate her claim. Now the assessee has filed the instant appeals.
3 ITA.Nos.1629 & 1630/PUN./2025 (Centre for Action Research and Education) 4. We have heard ld.DR and perused the records placed before us. On due consideration of the statement of facts and grounds of appeal, in the larger interest of justice, we deem it proper to afford one more opportunity to the assessee. In view thereof, without dwelling into merits of the issues, the issues are remitted back to the file of Ld.CIT(E) for re-adjudication of the application for regular registration u/s. 12A(1)(ac)(iii) and approval u/s. 80G(5) of the Act which have been raised in the grounds of appeal in the instant appeals. Needless to mention that Ld.CIT(E) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause. 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.Nos.1629 & 1630/PUN./2025 (Centre for Action Research and Education)
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