Loading judgment…
Facts
The appellant challenged the impugned orders where their applications for registration under Section 12A(1)(ac)(iii) and approval under Section 80G were rejected by the CIT(E). The rejections were based on grounds of incomplete forms, non-compliance, and the principle that 80G approval cannot be granted without 12AB registration.
Held
The Tribunal condoned the delay in filing the appeals, finding that the notices were sent to a wrong email address. Consequently, the impugned orders were set aside, and the applications were restored to the CIT(E) for fresh decision.
Key Issues
Whether the delay in filing the appeals should be condoned due to non-receipt of notices and whether the matter should be restored to the CIT(E) for fresh adjudication.
Sections Cited
12A(1)(ac)(iii), 12A, 80G, 12AB, 80G(5)(iii)
AI-generated summary — verify with the full judgment below
vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER .
This common order is to dispose of the above captioned 2 appeals as these are interconnected and arise out of the same facts.
ITA No. 751/JPR/2025.- Appellant-applicant has challenged the impugned order dated 05.12.2024, passed by Learned CIT(E), Jaipur, whereby its application u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 & 752/JPR/2025 Connect Signal, Jaipur. (hereinafter referred to as “the Act”), came to be rejected on the following three grounds:- Incomplete Form 10AB. Registration under RPT Act, 1959. Non-Genuineness of Activities & Non-compliance.
In addition thereto, order was also passed regarding cancellation of provisional registration already granted under sub-clause (vi) of clause (ac) of subsection (1) of Section 12A of the Act. 3. Since the appeal came to be presented 68 days after the prescribed period of limitation, application seeking condonation of delay has been filed. 4.
.- Appellant-applicant has challenged the impugned order dated 05.12.2024, passed by Learned CIT(E), Jaipur, whereby its application u/s 80G of the Act came to be rejected on the following sole ground:- Approval u/s 80G cannot be granted without registration u/s 12AB.
Even provisional approval already granted to the appellant-applicant on 12.01.2022 was also cancelled.
& 752/JPR/2025 Connect Signal, Jaipur.
Since this appeal also came to be presented 68 days after the prescribed period of limitation, application seeking condonation of delay has been filed with this appeal as well. Contentions- On Condonation of Delay 6. On the point of condonation of delay, ld. AR for the appellant- applicant has drawn our attention to the averments put forth in the applications, supported by affidavit of the Secretary of the applicant, and pointed out that none of the three notices issued by Learned CIT(E) reached the assessee-applicant, as the same were sent at a wrong e-mail address.
We have gone through the material available on record and satisfied that the notices appear to have not been sent at the email address of Shri Sunil Chaturvedi, and rather, sent at some other e-mail ID. Accordingly, the delay in filing of the appeals is condoned. On merit 8. While arguing the appeals on merits, the above said submission has been put forth by the Ld. AR for the appellant, urging before us that in the given situation, the matter may be restored to the files of Learned CIT(E) for decision afresh.