SHRI SHIVBACHAN SEWA SANTHAN ,GHAZIPUR vs. COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW, LUCKNOW

Both the appeals filed by the assessee are beyond the time limit prescribed u/s 253(3) of the I. T. Act. An application dated 30/01/2025 supported by affidavit was filed by the assessee requesting for condonation of delay in filing of the appeals. Giving detailed description of the facts and circumstances, which caused the delay in filing of the appeals, the assessee has submitted that reasons for late filing of the appeals were really beyond his control and requested that the delay in filing these appeals may be condoned. The learned D.R. for Revenue expressed no objection to condonation of delay and admitting the appeals for hearing. In view of the foregoing, and being convinced with the reasons given by assessee, the delay in filing of these appeals is condoned and the appeals are admitted for decision on merits.

We have heard the rival parties and have gone through the material placed on record. We noted that in this case the assessee applied for registration u/s 12AB of the Act vide application dated 17/07/2023. The assessee also applied for grant of approval u/s 80G(5)(vi) of the Act vide application dated 17/07/2023. The learned CIT (Exemptions) asked the assessee to provide evidences that form the satisfaction regarding the genuineness of the activities of the assessee. The learned CIT (Exemptions) passed the orders on the ground that the assessee failed to provide certain documents and evidences. At the time of hearing, Learned A.R. for the assessee submitted that the learned CIT(A) passed impugned order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the orders passed by learned CIT (Exemptions) should be restored back to his file to pass orders afresh after providing reasonable opportunity to the assessee. Under these facts, we feel that one more opportunity should be given to the assessee to explain its case before learned CIT (Exemptions). We are of the view from the facts of & 125/Lkw/2025 Assessment Year:2024-25 3 the case that the assessee has not been given proper and sufficient opportunity before disposing of the applications. We, therefore, in the interest of justice set aside the orders of CIT (Exemptions) and restore both the matters back to his file with the direction to consider the applications of the assessee for registration u/s 12AB and grant of approval u/s 80G(5) of the Act afresh after giving proper and sufficient opportunity of being heard to the assessee. The assessee is also directed to be present on the date of hearing and provide the material / clarification as asked for by learned CIT (Exemptions).