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Facts
The assessee's appeals are against the orders rejecting their applications for registration u/s. 12A and provisional approval u/s. 80G of the Income Tax Act, 1961. The rejection was based on the ground of delay in filing the applications.
Held
The Tribunal found that the CIT(E) had dismissed the applications without disposing of the condonation of delay petitions. To meet the ends of justice, the matters were restored to the CIT(E) for fresh disposal.
Key Issues
Whether the CIT(E) rightly dismissed the applications for registration and provisional approval without deciding the condonation of delay petitions.
Sections Cited
12A, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM & SHRI SOUNDARARAJAN K, JM
O R D E R Per: Inturi Rama Rao, AM These appeals filed by the assessee are directed against the different orders of learned Commissioner of Income Tax (Exemptions), Kochi [CIT(E)] dated 26.06.2025 rejecting the grant of registration u/s. 12A and provisional approval u/s. 80G of the Income Tax Act, 1961 (for short, 'the Act').
We find from the impugned orders that learned CIT(E), without disposing of the petitions filed for condonation of delay in & 511/Coch/2025 Swastika Charitable Foundation filing the applications, merely dismissed the applications for grant of regular registration u/s. 12A of the Act and provisional approval u/s. 80G of the Act on the ground of delay. Therefore, in order to meet the ends of justice, the matters are restored to the file of learned CIT(E) for denovo disposal of applications in accordance with law. Accordingly, the appeals filed by the assessee stand partly allowed for statistical purposes.
In the result, appeals filed by the assessee stand partly allowed for statistical purposes.
Order pronounced in the open court on 11th August, 2025.