BHARATHEEYA KISAN SANGH,PALAKKAD vs. CIT(EXEMPTIONS), KOCHI

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ITA 865/COCH/2024Status: DisposedITAT Cochin04 April 2025AY 2025-26Bench: Shri Inturi Rama Rao (Accountant Member), Shri Prakash Chand Yadav (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal (ITAT) dismissed the appeal. The dismissal was due to a delay in filing the appeal, as the assessee's counsel could not explain the delay, and no application for condonation of delay was filed, indicating gross negligence.

What were the facts?

The assessee appealed against the Commissioner of Income-tax (Exemption)'s order dated 25th July 2024, which denied registration under Section 12AA of the Income-tax Act, 1961. The assessee's counsel requested that the matter be restored to the CIT(E) for a fresh decision as the previous decision was not judicious.

What were the issues?

Whether the appeal was filed within the statutory period and whether there was sufficient cause to condone the delay in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 12AA

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN

Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav

Pronounced: 04.04.2025

Asst.Year 2025-2026 Bharatheeya Kisan Sangh The Commissioner of Income- Kunnathurmedu tax (Exemption) v. Kenathparambu Kochi. Palakkad – 678 013. PAN : AADAB9109K. (Appellant) (Respondent) Appellant by : Smt.Rajalakshmy M, CA Respondent by :Smt.Leena Lal, Sr.AR Date of Pronouncement : 04.04.2025 Date of Hearing : 27.02.2025. O R D E R

Per Prakash Chand Yadav, JM :

1.

The present appeal of the assessee is arising from the order of the learned Commissioner of Income-tax (Exemption) dated 25th July, 2024, having DIN & Order No.ITBA/EXM/F/EXM45/2024-25/1067036035(1) and relates to denial of registration u/s.12AA of the Income-tax Act, 1961.

2.

At the outset, the learned Counsel for the assessee prayed that the matter may kindly be restored to the file of the CIT(E) for deciding afresh since the CIT(E) has not dealt with the application for the assessee in a judicious manner.

3.

The learned Departmental Representative relied upon the orders of the authorities below.

. Bharatheeya Kisan Sangh.

4.

When this matter was called for hearing the Ld Counsel for the assessee could not point out that there is a delay in filing the present appeal before us. Nor there is any application for condonation of delay has been filed before the ITAT. Therefore, the present appeal of the assessee is dismissed on account of delay. There appears to be gross negligence on the part of assessee who has not even bother to file an application for condonation of delay. The Ld AR has neither made any request seeking time for filing the condonation application nor has removed the defect of belated appeal as pointed out by the registry immediately after the filing of appeal.

5.

In the result, the appeal filed by the assessee is dismissed.

Order pronounced on this 04th day of April, 2025.

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