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Facts
The assessee filed an appeal against an ex-parte order denying registration under Section 12AB of the Income Tax Act, 1961. The appeal was filed with a delay of 127 days, which the assessee attributed to the trustees not regularly checking emails and difficulty in engaging an outstation tax consultant.
Held
The Tribunal condoned the delay of 127 days considering the assessee's rural background and the reasons provided. The Tribunal set aside the impugned order and directed the CIT(E) to grant one more opportunity of hearing to the assessee for registration under Section 80G of the Act.
Key Issues
Whether the delay in filing the appeal can be condoned, and whether the assessee should be granted another opportunity for registration under Section 12AB/80G after denial by the CIT(E).
Sections Cited
12AB, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH
Pachchis Gam Patidar CIT(Exemption), Jeevan Sahay Trust Ahmedabad 27, Gokulnagar Society, Vs Anandpura Road, Mehsana, Kukarvada-382830 Gujarat, India PAN: AABTP9977C (Appellant) (Respondent) Assessee Represented: Shri Dhrunal Bhatt, A.R. & Shri Gulabji M.Thakor, Advocate Revenue Represented: Shri Samir Tekriwal, CIT-DR Date of hearing : 27-03-2025 Date of pronouncement : 28-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the Assessee Trust as against the exparte order dated 16-05-2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
Page No 2 Pachchis Gam Patidar Jeevan Sahay Trust vs. CIT(E)
The registry has noted that there is a delay of 127 days in filing the appeal. The assessee filed a Notarized Affidavit, that the Trustees of the Trust are not regular in checking their email which has resulted in filing the appeal after consulting outstation Tax Advocate in filing the appeal. Therefore in the interest of justice, the delay is to be condoned.
2.1. Ld. CIT-DR appearing for the Revenue strongly opposed the condonation of delay and no reasonable cause made out by the assessee. It is seen that the assessee Trust is from a rural area of Mehsana District, who do not check regularly the emails and the difficulty in getting an outstation Tax Consultant to file further appeal before ITAT. We are satisfied with the reasons for the delay and we hereby condone the delay of 127 days in filing the above appeal.
The Ld. CIT(E) vide impugned order denied registration u/s. 12AB of the Act by giving three hearing opportunities. The assessee failed to comply with the above hearing notices, thereby registration u/s. 12AB was denied by the Ld. CIT(E).
The Ld. Counsel appearing for the assessee undertake to file all relevant materials, documents before Ld. CIT(E) thereby requested to set aside the matter back to the file of Ld. CIT(E) for granting registration.
5. We perused the impugned order passed by the Ld. CIT(E). Though final show cause notice was given on 09-05-2024, impugned order was passed by Ld. CIT(E) on 16-05-2024. Therefore in the interest of Page No 3 Pachchis Gam Patidar Jeevan Sahay Trust vs. CIT(E)
Principle of Natural Justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) with a direction to give one more opportunity of hearing to the assessee for registration u/s. 80G of the Act. Needless to say, the assessee should make use of this final opportunity of hearing and produce all relevant details before Ld. CIT(E) for granting registration in the manner known to law.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 28-03-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 28/03/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद