RIFF FILM CLUB,JAIPUR vs. CIT (EXEMPTION), JAIPUR

On the facts and circumstances of the case and in law, the ld. CIT(E) has further erred in rejecting the registration application on the ground of non-genuineness of activities. However, the activities of the trust are completely genuine and explainable. Therefore, the denial of 2 CIT(E) has erred in further rejecting the provisional approval previously granted to the assessee u/s80G of the Act, such action being illogical and irrational, hence deserves to be set aside.’’

1 During the course of hearing, the Bench noticed that there is delay of 75 days in filing the appeal by the assessee before the Tribunal for which the Secretary Trustee has filed an application dated 31-07-2025 for condonation of delay on the ground that the notices were sent by the Department on incorrect E- mail address i.e. ashharsh2000@gmail.com whereas the correct E-mail address registered on the Income Tax Portal is somendra.harsh@gmail.com .Thus due to this error, the assessee remained unaware of the notices issued by the ld. CIT(E) and the delay occurred in late filing the appeal before the Tribunal. To this effect, the Secretary Trustee has filed an affidavit deposing therein above facts of the case. 2.2 Apropos to the grounds of appeal of the assessee, the Bench noted that the ld.CIT(E) rejected application of the assessee trust u/s 80G of the Act by observing as under:- ‘’2.2 …. However, in response the applicant failed to furnish any reply. Further various reminders were also issued to the applicant in compliance to which the applicant chose not to reply for the reasons best known to him till date.

2 During the course of hearing, the ld.AR of the assessee submitted that he had not received any communication from the Department to reply the query raised in the order of ld. CIT(E) dated 4-12-2024 for the reason that the notices were sent by the Department at incorrect E-mail address i.e. ashharsh2000@gmail.com instead of correct E-Mail address i.e.somendra.harsh@gmail.com which is registered on the Income Tax Portal. He further submitted that the ld. CIT(E) passed an ex-parte order without providing adequate opportunity of being heard to the assessee and thus one more opportunity may be provided to contest the case before the ld. CIT(E) 3.3 On the other hand, the ld. DR supported the order of the ld. CIT(E) 3.4 We have heard both the parties and perused the materials available on record. In this case, it is noted that the ld. CIT(E) passed an ex-parte order by 5 RIFF FILM CLUB VS CIT (EXEMPTION), JAIPUR rejecting approval u/s 80G of the Act for the reason that the assessee club had not submitted the query raised by the ld. CIT(E) to verify the genuineness of the activities of the Club. However, the reasons as advanced by the assessee during the course of hearing that the assessee had not received any communication from the Department on the correct E-Mail address somendra.harsh@gmail.com which is registered on the Income Tax Portal. Hence, in this view of the matter, the Bench feels that with a view to providing one more opportunity to the assessee to contest the case before the ld.CIT(E), this appeal of the assessee is restored to the file of the ld. CIT(E) to decide it afresh by providing one more opportunity of hearing. Order pronounced in the open court on 19/09/2025. ¼jkBksM deys'kt;UrHkkbZ ½