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Facts
The appellant-society challenged an order of the CIT(E) rejecting its application for registration under Section 12AB of the Income Tax Act. The appeal was filed with a significant delay, and an application for condonation of delay was also filed late. The society's authorized representative (CA) passed away, and the application for condonation was not signed by the society's authorized signatory (Secretary).
Held
The Tribunal held that the application for condonation of delay was not maintainable as it was not signed by the authorized person (Secretary) of the society. Consequently, with the dismissal of the condonation application, the appeal itself was dismissed as being barred by limitation.
Key Issues
Whether the application for condonation of delay is maintainable if not signed by the authorized signatory? Whether the appeal is liable to be dismissed as barred by limitation due to the non-maintainability of the condonation application?
Sections Cited
12AB
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”A-Bench” JAIPUR
Before: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM
ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . Appellant-society is before this Appellate Tribunal, while challenging order dated 24.03.2024, passed by Learned CIT(E), as thereby an application filed by the said society-appellant, seeking its registration u/s 12AB of the of the Income Tax Act (in short “the Act”), on the following five grounds:-
Shubhmani Foundation Society, Bharatpur. Premature/Non-maintainable application without valid provisions certificate. Registration under Rajasthan Public Trust Act, 1959. Business objects. Benefit to interested person. Genuineness of Activities.
The appeal came to be presented on 28.04.2025. The impugned order is dated 29.03.2024.
As per deficiency notice raised by the Registry, the appeal came to be filed 332 days after the prescribed period of limitation.
An application seeking condonation of delay in filing of the appeal came to be presented only subsequently i.e. on 07.05.2025.
Vide separate order of even date, application received from Learned AR for the appellant-applicant stands dismissed, for the reasons recorded therein.
Since none has appeared on behalf of the appellant-applicant, arguments have been put forth on behalf of the Revenue.
As regards condonation of delay, in the application presented before the Registry on 07.05.2025, it has been alleged that upon rejection of the application u/s 12AB of the Act, the matter was entrusted to Shri J.N. Goyal, Chartered Accountant, and in this regard entire requisite information /documents were submitted. Office of the C.A. was regularly informing the representative of the society that the appeal was in progress and shall be taken in due course, but, on 29.03.2025 it was informed that Shri J.N. Goyal had left this world.
Copy of the death certificate of Shri J.N. Goyal is available on record. As per said certificate, Shri J.N. Goyal left this world on 02.01.2025.
Secretary of the applicant has submitted his affidavit. A perusal of the application seeking condonation of delay would reveal that it has not been signed and verified by the secretary- authorized person of the applicant society, namely, Shri Shubhnes Parashar through whom the appeal has been filed.
The application has been signed by Shri Rajeev Goyal, Ld. Counsel for the appellant-applicant.
Shubhmani Foundation Society, Bharatpur. 9. Such an application is required to be signed by the authorized person. Herein, it was for the Secretary, through whom the appeal has been filed, to the sign averments sought to be put for the purposes of condonation of delay, same being within his knowledge. Since the application has not been signed by the Secretary, same is not maintainable.
Non signing of the application by the Secretary gains significance, when neither from the application nor from the affidavit it transpires as to on which date the matter was entrusted to Shri J.N. Goyal for the purposes of filing of the appeal; as to on which date the representative of the applicant came to know that no appeal had been filed by the Ld. Counsel, who left this world; as to on which date brief and related papers could be collected from the office of Shri J.N.Goyal, Learned CA.
No step was ever taken on behalf of the appellant-applicant to file duly signed application i.e. signed by the Secretary.
Today, none has cared to appear on behalf of the applicant. Vide separate order of even date, application seeking adjournment for arguments stands rejected for the reasons recorded therein.
Shubhmani Foundation Society, Bharatpur. 10. Consequently, the application signed by the authorized representative i.e Learned C.A., under his signatures, seeking condonation of delay is hereby dismissed being not maintainable in the present form.
With the dismissal of the application seeking condonation of delay, the appeal is also dismissed being barred by limitation.
File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 17/11/2025.