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Facts
The assessee's application for registration under Section 12A was dismissed by the CIT(Exemption) for non-appearance. Consequently, the appeal filed before the Tribunal was delayed by 314 days. The delay was attributed to the authorized representative's preoccupation with other matters.
Held
The Tribunal condoned the delay in filing the appeal, acknowledging the circumstances. It was held that the assessee deserves an opportunity to contest the matter on its merits.
Key Issues
Whether the delay in filing the appeal should be condoned, and whether the assessee should be granted an opportunity to present their case on merits.
Sections Cited
12A(1)(ac)(iii), Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “B” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWAL
Date of Hearing 22.01.2026 Date of Pronouncement 30.01.2026 O R D E R PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 23.04.2024of the CIT (Exemption), Delhi(hereinafter referred as Ld. First
P a g e | ACIC BMU Foundation (AY: 2023-24) Appellate Authority or in short Ld. ‘FAA’) in DIN &Notice No. ITBA/EXM/F/EXM45/2024-25/1064297824(1) rejecting application u/s 12A (1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).
At the time of hearing, Ld. Counsel has submitted that the assessee failed to appear before competent authority and for that reason the application of assessee seeking registration was dismissed. It was submitted for that reason there was also delay in filing the appeal here. We find that there is delay of 314 days in filing appeal before this Tribunal, and application is supported by the affidavit of Pankaj Agarwal authorized representative dealing with the tax matters who has deposed that due to heavy pressure of time baring matters his attention escaped filing appeal for assessee. In the light of the aforesaid facts and circumstances, as it appears that there was failure on the part of the representatives of the professional of the assessee in appearing before Ld. Competent Authority and also filing the appeal here, we condoned the delay and admit the appeal.
We are of considered view that assesse deserves opportunity to contest on merits by filing the submissions and evidences. Thus, the appeal of the P a g e | ACIC BMU Foundation (AY: 2023-24) assessee is allowed for statistical purposes, and the issues on merits are restored to the files of the Ld. CIT(E) to issue a fresh notice to the assessee and decide the application of the assessee in Form 10AB afresh.
Order pronounced in the open court on 30.01.2026