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Facts
The assessee's appeal was filed with a delay of 97 days, attributed to non-communication of the impugned order. The assessee's application for approval under Section 80G(5) was rejected by the CIT(E) for non-submission of required details.
Held
The Tribunal condoned the delay and admitted the appeal for adjudication. The appeal was allowed for statistical purposes, restoring the issue to the CIT(E) for necessary adjudication after providing the assessee with a proper opportunity of hearing.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the assessee should be granted another opportunity to present its case before the CIT(E) for approval under Section 80G(5).
Sections Cited
80G(5), 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, A BENCH,
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of assessee is directed against the order dated 22.08.2024 passed by CIT(E), Pune under second proviso to section 80G(5) of the Income-tax Act, 1961. 2. Registry has informed that there is a delay of 97 days in filing of the present appeal. Application for condonation of delay is placed on record. Main reason for delay is non communication of the passing of the impugned order by the Accountant having access to the e-mail Id on which the impugned order was sent. Considering it to be a reasonable cause and also placing reliance on the judgement of the Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) & in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we in the larger interest of justice condone the delay and admit the appeal for adjudication.
When the case called for none appeared on behalf of the assessee. However, considering the Documents placed on record we proceed to take up this appeal with the assistance of Ld. Departmental Representative (DR).
Sole grievance of the assessee is against the finding of Ld. CIT(E) rejecting the application dated 29.03.2024 filed for granting approval under clause (iii) of first proviso to section 80G(5) of the Act.
We have heard Ld. DR and perused the record placed before us. We observe that the application on Form No. 10AB dated 29.03.2024 given for granting of approval u/s 80G(5) of the Act has been dismissed for non submission of relevant details called by Ld. CIT(E). On going through the impugned order we notice that only few opportunities were granted due to which assessee failed to make proper compliance. We therefore in the larger interest of justice and also being fair to both the parties deem it appropriate to provide one more opportunity to the assessee and restore the issues raised in the instant appeal to the file of Ld. CIT(E) for necessary adjudication and to decide the application of the assessee filed for granting approval u/s 80G(5) of the Act after duly considering the submissions to be given by the assessee as and when called by Ld. CIT(E). Needless to mention that proper opportunity of hearing shall be granted to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause.
In the result appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 12th day of August, 2025.