SHRI SWAMYNARAYANA TRUST,BANGALORE vs. THE INCOME TAX OFFICER(EXEMPTIONS) WARD-2, BANGALORE

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ITA 2878/BANG/2018Status: DisposedITAT Bangalore29 November 2019AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the ex-parte order of the CIT(E) and remanded the matter back for a decision on merits after considering all relevant details, in the interest of natural justice.

What were the facts?

The assessee trust filed an appeal before the ITAT with a significant delay. The CIT(E) had passed an ex-parte order dismissing the application for registration under section 12A due to the assessee's non-appearance.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the ex-parte order passed by the CIT(E) for non-appearance was justified.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE

Before: SHRI B.R.BASKARAN & SMT. BEENA PILLAI, JUDICAL MEMBER

For Appellant: Ms. Divyashri
For Respondent: Ms. Neera Malhotra, CIT,DR

PER SMT BEENA PILLAI, JUDICIAL MEMBER: Present appeal has been filed by assessee against order dated 18/12/17 passed by Ld.CIT(E), Bangalore 2. Ld.AR at the outset, submitted that there is a delay in filing present appeal before this Tribunal by four months and twenty one days. It has been submitted that the impugned order was received by assessee on 21/02/2018 and assessee should have

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