PATA TRANS HIMALAYAN EMPOWERMENT SOCIETY,HIMACHAL PRADESH vs. INCOME TAX OFFICER, WARD-KULLU, HIMACHAL PRADESH

Facts

The assessee's appeals are against the orders of the CIT(E) rejecting their applications for registration under sections 12A(1)(ac)(vi) and 80G(5) of the Act. One appeal was time-barred due to a bonafide mistake by the tax consultant.

Held

The Tribunal held that the CIT(E)'s order was ex-parte and not sustainable as it was passed without providing an opportunity of hearing. The Tribunal condoned the delay in filing the appeal due to a bonafide mistake.

Key Issues

Whether the CIT(E) order rejecting registration is sustainable without providing an opportunity of hearing, and whether the delay in filing the appeal can be condoned due to a bonafide mistake.