SOCIETY FOR PEOPLE ACTION IN RURAL SERVICE AND HEALTH ,GADCHIROLI vs. CIT EXEMPTION,, PUNE

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