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Facts
The appellant filed an appeal challenging the rejection of their application for registration under Section 12AB of the Income Tax Act, 1961. The application was rejected due to incomplete form 10AB, issues with the Rajasthan Public Trust Act, 1959, and concerns about the genuineness of activities and non-compliance. The appeal was filed with a significant delay of 256 days.
Held
The Tribunal held that the appellant failed to establish sufficient cause for the delay in filing the appeal. Neither the representative nor the authorized representative appeared before the Tribunal to argue the case.
Key Issues
Whether sufficient cause was established for the delay in filing the appeal and whether the appeal is barred by limitation due to the dismissal of the condonation application.
Sections Cited
12AB, 1961
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
When the application seeking condonation of delay stands dismissed, the appeal filed on 11.01.2025 is resultantly 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 11/11/2025.
Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 11/11/2025 *Santosh आदेश की प्रतिलिपिअग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू The Appellant- Indian society for Sustainable Development society, Alwar. 1. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur. .