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Facts
The assessee's appeals were filed against the orders of the CIT(E) rejecting their applications for registration u/s 12AB(1)(b)(ii) and approval u/s 80G(5). There was a delay of 135 days in filing the appeals.
Held
The Tribunal condoned the delay in filing the appeals after considering the reasons provided. The Tribunal restored the issue of registration and approval back to the CIT(E) for fresh adjudication, granting the assessee one more opportunity to present their case.
Key Issues
Whether the delay in filing the appeals should be condoned and whether the assessee should be granted another opportunity for adjudication by the CIT(E).
Sections Cited
12AB(1)(b)(ii), 80G(5), 12A(1)(ac)(iii), 80G(5), 12(1)(ac)(iii), 80G(5), 12(A)(1)(ac)(iii), 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, B BENCH, PUNE
Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE
Assessee by : None Revenue by : Shri Amit Bobde-CIT Date of hearing : 30.07.2025 Date of : 07.08.2025 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : These appeals at the instance of assessee are directed against the separate orders of Ld. CIT(E) Pune dated 22.08.2024 framed u/s 12AB(1)(b)(ii) and under second proviso to section 80G(5) of the Income Tax Act, 1961.
Registry has informed that there is a delay of 135 days in filing of the present appeals. Application for condonation of delay has been filed. We have heard both the sides. The main reason for delay is that the impugned orders were sent on the e-mail Id of the assessee’s consultant who failed to take action nor informed the assessee about the passing of the impugned orders. Considering the reasonable cause and also taking a justice oriented approach placing relevance on the judgement of Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) The Hon’ble Apex Court & in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382), we hereby condone the delay in filing of the instant appeals and admit them for adjudication.
The issue for consideration is regarding rejection of application for registration u/s 12A(1)(ac)(iii) and application for approval u/s 80G(5) of the Act.
At the outset Ld. Departmental Representative (DR) fairly admitted that the assessee failed to avail the opportunity granted by Ld. CIT(E) for filing necessary details resulting into rejection of the applications filed u/s 12(A)(1)(ac)(iii) and 80G(5) of the Act and raised no objection if assessee is granted one more opportunity of appearing before Ld. CIT(E).
We have heard Ld. DR and perused the records placed before us. The application on Form 10AB each filed for registration u/s 12(1)(ac)(iii) and 80G(5) of the Act on 15.03.2024 and 18.03.2024 have been rejected by Ld. CIT(E) due to non furnishing of the information and details called by Ld. CIT(E). Considering the facts of the case and also considering that notices were sent to the consultants who did not inform the assessee, we in the interest of justice and being fair to both the parties deem it appropriate to provide one more opportunity to the assessee and without dwelling upon the merits of the case restore the issue of registration u/s 12(A)(1)(ac)(iii) and approval u/s 80G(5) of the act to the file of Ld. CIT(E) for necessary adjudication and to decide in accordance with law by way of passing a speaking order. 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. Effective grounds of appeal raised by the assessee in & 700/PUN/2025 are allowed for statistical purposes.
In the result both the appeals of the assessee are allowed for statistical purposes.
Order pronounced on this 07th day of August, 2025.
Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; दििांक / Dated: 07th August, 2025. Neeta आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent.