SHRI ANAVAL VIBHAG SARVAJANIK SMASHAN GRUH,SURAT vs. THE CIT(EXEMPTION), AHMEDABAD

Ld. CIT (Exemption) erred in rejecting application for registration by observing that there is non-compliance ignoring fact that notices and order issued on email id which was not belong to appellant trust.

The Appellant prays that the order was served on email id which was not belonging to appellant and accordingly, the same may be set aside for readjudication.”

At the outset, we observe that the appeal is time barred by 86 days. Asst.Year –N.A. - 2–

Looking into the instant facts and the reasons cited by the assessee for the delay of 86 days in the filing of the present appeal, in the interest of justice, the delay in filing of the present appeal is hereby condoned.

The brief facts of the case are that the assessee / applicant trust filed application for registration under Section 12A of the Act in Form 10AB on 27.11.2023. Ld. CIT(E) issued two notices on 19.03.2024 and 04.04.2024, in response to which the applicant failed to furnish any response. Accordingly, Ld. CIT(E) dismissed the application for registration under Section 12A of the Act with the following observations:

In view of the above, the present application filed in Form No.10AB u/s 12A(1)(ac)(iii) of the Act is rejected and provisional registration stands cancelled.”

Before us, the Counsel for the assessee submitted that email on which notices were issued to the assessee / applicant trust did not belong either to the assessee / applicant trust or to any of the trustees. The assessee / applicant trust also attached for our perusal screen shorts of the portal which shows the email id on which notices were issued by Ld. CIT(E). Before us, it was submitted that evidently, this email id does not belong either to the applicant trust or any of the trustees of the applicant trust. It was for the aforesaid reasons that the assessee / applicant trust could not cause appearance before Ld. CIT(E) and could not furnish the necessary documents as called for. For the aforesaid reasons, it was only after a lapse of substantial time that the applicant trust came to know about the rejection order passed by Ld. CIT(E) rejecting the application for grant of registration of the assessee / applicant trust, thereby causing delay in filing of present appeal before Hon’ble Tribunal. Accordingly, it was submitted before us that it was due to bonafide reasons that the assessee / applicant trust could not cause appearance before Ld. CIT(E).

On going through the facts of the case, in the interest of justice, the matter is hereby restored to the file of Ld. CIT(E), with a direction that notices be issued at the correct email address as provided in Form No. 10AB and the matter be heard afresh, after giving due opportunity of hearing to the assessee / applicant trust. Asst.Year –N.A. - 4–

In the result, the appeal of the assessee / applicant trust is allowed for statistical purposes.

अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.