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

Facts

The assessee's applications for registration u/s 12A(1)(ac)(vi) and 80G(5) were rejected by the CIT(E). The rejection order for 12A was an ex-parte intimation without a hearing, and the appeal for 80G was filed after a significant delay.

Held

The Tribunal held that the order rejecting the registration u/s 12A was unsustainable as it was passed ex-parte without providing an opportunity of hearing. The delay in filing the appeal for 80G was condoned due to a bonafide mistake by the tax consultant.

Key Issues

Whether the CIT(E) order rejecting registration was sustainable when passed ex-parte, and whether the delay in filing the appeal for 80G could be condoned.