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Facts
The assessee-trust appealed against the Ld. CIT(E)'s order denying registration under Section 80G(v). The appeal was filed with a 31-day delay, attributed to the 87-year-old semi-literate trustee's lack of online filing knowledge, leading to an ex parte order. The assessee sought condonation of delay citing genuine hardship.
Held
The Tribunal condoned the 31-day delay, imposing a cost of Rs. 5,000/- on the assessee. The ex parte order passed by the Ld. CIT(E) was set aside, and the matter was remanded for a fresh hearing to determine the grant of registration under Section 80G(v) in accordance with the law.
Key Issues
Whether the delay in filing the appeal should be condoned due to genuine hardship, and whether the ex parte order denying Section 80G(v) registration should be set aside for a fresh hearing.
Sections Cited
80G(v)
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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: S/SHRI T.R. SENTHIL KUMAR & NARENDRA PRASAD SINHA
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the assessee as against the order dated 11.12.2024 passed by the Ld.Commissioner of Income- Tax(Exemption), Ahmedabad denying the registration under section 80G(v) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
The Registry has noted that there is a delay of 31 days in filing the appeal. The assessee filed notarized affidavit stating that the trustee is 87 years of old, and the assessee-trust is in existence from 1929. Since the trustee being semi-literate person, having little knowledge about the on-line filing, not aware of hearing notice given by the ld.CIT(E) which has resulted in passing the ex parte order. When the ex parte order came to the knowledge of the trustee, the 2 assessee appointed professional from Ahmedabad to pursue the appeal remedy before the Tribunal. This has caused delay of 31 days in filing the appeal and requested to condone the delay for genuine hardship faced by the trust.
2.1 The ld.CIT-DR appearing for the Revenue has no serious objection in condoning the delay of 31 days in filing the appeal.
In view of the above, the delay of 31 days in filing the appeal is hereby condoned by imposing a cost of Rs.5,000/- (Rupees Five Thousand) payable by the assessee to the Income Tax Department within two weeks from the receipt of this order. Thus, the impugned ex parte order passed by the ld.CIT(E) is hereby set aside with a direction to give one more opportunity of hearing to the assessee for grant of registration under section 80G(v) of the Act in accordance with law and the provisions of the Act.