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Facts
The assessee filed applications for registration under Sections 12AA and 80G of the Income Tax Act. These applications were rejected by the CIT(E) for want of prosecution. The assessee's counsel explained that the main trustee's death led to a lack of communication, preventing prosecution.
Held
The Tribunal set aside the orders of the CIT(E) and restored the applications for re-adjudication. The assessee was directed to cooperate and provide updated contact information for concerned persons.
Key Issues
Whether the orders of the CIT(E) rejecting applications for registration under Section 12AA and 80G for want of prosecution should be set aside and restored for fresh adjudication?
Sections Cited
12AA, 80G
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Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
With the assistance of ld. Representative, we have gone through the record carefully. It emerges out from the record that assessee did not prosecute the proceeding before the ld. CIT (E). The ld. counsel for the assessee submitted that main Trustee of the Trust died after the filing of the application and therefore, for the lack of communication, the other Trustees could not prosecute the proceeding.
On due consideration of applications of the assessee, which were dismissed for want of prosecution, coupled with the explanation of ld. counsel for the assessee, we deem it appropriate to set aside both the orders and restore these applications for re-adjudication before the ld. CIT (E). The assessee is directed to cooperate with the ld. CIT (E) and provide latest address of the concerned person for communication.
In the result, both the appeals are allowed for statistical purposes. Order pronounced on 02.07.2025.