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Facts
The assessee's application for registration under Section 12A(1)(ac)(iii) was rejected by the CIT(E) for filing incomplete details. The assessee filed an appeal with a significant delay, attributing it to counsel's lapse.
Held
The Tribunal admitted the appeal, condoned the delay, and restored the issue of registration to the CIT(E) for fresh consideration. The assessee was directed to present its case properly.
Key Issues
Whether the delay in filing the appeal should be condoned and whether the registration application should be reconsidered by the CIT(E) on merits.
Sections Cited
12A(1)(ac)(iii)
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Income Tax Appellate Tribunal, “B” BENCH, CHANDIGARH
Before: HON’BLE SHRI LALIET KUMAR, JM & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
Sarvhitkari Adhyatmik Kendra CIT (Exemptions) बनाम/ VPO Dharamgarh, Kharar Chandigarh - 160017 Vs. SAS Nagar (Punjab) – 140306 �थायीलेखासं./जीआइआरसं./PAN/GIR No.AAYTS-2853-F (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Shri Ajay Jain (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Smt. Tarundeep Kaur (CIT) – Ld. DR (Virtual Mode) सुनवाईकीतारीख/Date of Hearing : 22.12.2025 घोषणाकीतारीख /Date of Pronouncement 22.12.2025 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee arises out of an order of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] dated 26-03-2024 rejecting registration application as filed by the assessee seeking registration u/s 12A(1)(ac)(iii). Upon perusal of para-3 of the impugned order, it could be seen that the application has been rejected since the assessee filed only partial details as required which led Ld. CIT(E) to deny the registration. Aggrieved the assessee is in further appeal before us.
The registry has noted delay of 424 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition which is accompanied by an affidavit of secretary of assessee-trust. Apparently, the delay has occurred due to lapse on the part of assessee’s counsel. The Ld. AR prayed for condonation of delay and also stated that the assessee is in a position to substantiate its application, in case another opportunity of hearing is granted to the assessee. The Ld. CIT-DR opposed any interference in the impugned order.
Keeping in mind the principles of natural justice as well as the background of the assessee, we admit the appeal and restore the issue of registration back to the file of Ld. CIT(E) for fresh consideration with a direction to the assessee to plead and prove its case forthwith.
The appeal stand allowed for statistical purposes. Order pronounced on 22nd December, 2025.