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Facts
The assessee, Society For People Action in Rural Service And Health, filed appeals against the orders of the CIT(E) rejecting their applications under Section 12A and 80G of the Income Tax Act, 1961. The assessee contended that they had submitted relevant details on 28/01/2025, but the CIT(E) failed to consider them.
Held
The Tribunal noted that the assessee's reply was filed more than two months after the impugned order, rendering it irrelevant. However, considering the assessee's long-standing involvement in social activities and its past benefits under Section 11, the Tribunal decided to remand the appeals.
Key Issues
Whether the CIT(E) erred in rejecting the applications for registration under Sections 12A and 80G for non-compliance, and if the appeals should be remanded to the CIT(E) for further consideration.
Sections Cited
12A, 80G, 11
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI K.M. ROY, ACCOUNTANT, MEMBER
Date of Hearing – 17/06/2025 Date of Order – 17/06/2025
O R D E R PER K.M. ROY, A.M.
The captioned appeals by the assessee are against the impugned orders dated 25/11/2024, passed by the learned Commissioner of Income Tax (Exemption), Pune, [for short, “learned CIT(E)”].
2 Society For People Action in Rural Service And Health (Health) Gadchiroli ITA no.6/Nag./2025 ITA no.107/Nag./2025
There is a delay of 17 days in filing one of the appeals viz. ITA no.107/Nag./2025. Considering the reasons stated by the assessee for the delay of 17 days in filling the appeal, which is otherwise minuscule, is hereby condone.
Admittedly, in both the appeals under consideration, which are with regard to the applications under section 12A and 80G of the Income Tax Act, 1961 (for short "the Act"), have been rejected by the learned CIT(E) for non–compliance. However, the assessee has submitted that it has filed the relevant details on 28/01/2025, but the learned CIT(E) has failed to consider the same. The impugned orders passed is dated 25/11/2024, whereas, the reply was filed only on 28/01/2025 i.e., more than two months from passing of the impugned orders, which has no relevance at all and, therefore, in our considered view, the learned CIT(A) has correctly rejected the applications filed by the assessee specifically in the absence of relevant submissions / documents. However, considering the peculiar facts and circumstances of the case and in totality as the assessee was enjoying the benefits of section 11 of the Act, for a long time and was involved in social activities for the welfare of the society, therefore, this Court is inclined to remand the appeals back to the file of the learned CIT(E) subject to payment of ` 5,500 (Rupees five thousand and five hundred only) to be deposited within 15 days from the date of this order in the Revenue authorities
3 Society For People Action in Rural Service And Health (Health) Gadchiroli ITA no.6/Nag./2025 ITA no.107/Nag./2025 under the “Other Head”. Suffice to say that the learned CIT(E) shall provide reasonable opportunity of hearing to the assessee. The assessee is also directed to file the relevant submissions / documents. It is clarified that in case of any subsequent default, the assessee shall not be entitled for further leniency.
In the result, appeal of the assessee is allowed for statistical purposes in terms as indicated above. Order pronounced in the open Court on 17/06/2025