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Facts
The assessee's application for registration under section 12A of the Income Tax Act, 1961, was rejected by CIT(Exemption) on the grounds that a Form 10AB renewal application was invalid without a prior Form 10AC registration. The assessee filed an appeal against this order with a significant delay of 625 days, for which a condonation application was also submitted to the Tribunal.
Held
The Tribunal, proceeding ex parte due to the assessee's non-appearance, considered the condonation application for the 625-day delay. Finding no satisfactory explanation or supporting documents for the delay, the Tribunal dismissed the condonation application. Consequently, the appeal itself was dismissed.
Key Issues
Whether the delay of 625 days in filing an appeal against the rejection of a Section 12A registration application should be condoned by the Tribunal.
Sections Cited
Section 12A of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, BENCH-PATNA
Before: Ms. Madhumita Roy & Shri Rakesh Mishra
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH-PATNA VIRTUAL HEARING AT KOLKATA Before Ms. Madhumita Roy, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA No.194/Pat/2025 Assessment Year: 2023-24 Navras School of Performing Arts..…………………….……….……….……Appellant 111, Patilputra Colony, Patna – 800013, Bihar. [PAN: AABAN0424D] vs. CIT, Exemption, Patna…..………………………………….....……...…..…..Respondent Appearances by: None appeared on behalf of the appellant. None (Adjournment petition filed) appeared on behalf of the Respondent. Date of concluding the hearing : October 07, 2025 Date of pronouncing the order : October 10, 2025 ORDER Per Madhumita Roy, Judicial Member: The instant appeal filed by the assessee is directed against the order dated 12.05.2023 passed by CIT(Exemption), Patna rejecting the application of the assessee-trust for registration u/s 12A of the Income Tax Act, 1961 [hereinafter referred to as the “Act”].
None appeared on behalf of the assessee at the time of hearing of the matter and neither any application seeking adjournment has been filed. From the records, it appears that in many occasions, the assessee either sought for adjournment or did not appear. Therefore, instead of keeping the matter pending for indefinite time, we proceed to dispose of the same ex parte.
It appears from the record that the appeal is time barred for 625 days and in support of the delay, an application for condonation of such delay has been preferred by the assessee. The crux of the said application is that the Ld. Adjudicating Authority vide order dated
ITA No.194/Pat/2025 Navras School of Performing Arts 12.05.2023 rejected the application filed by the assessee on 19.11.2022 in Form No.10AB; the said was rejected treating the same as non- actionable on the ground that the assessee was never granted any registration in Form 10AC and therefore application for renewal in Form 10AB was invalid. In view of the matter, the assessee was under bona fide belief that the issue had attained finality and was not advised to prefer any appeal against the said order passed by the authority below. It was further mentioned in the application that new Advocate, therefore, was appointed and ultimately was filed appeal before the Tribunal.
After considering the application for condonation of delay and perusing the materials available on record, we are not satisfied with the above explanation rendered by the assessee for condonation of delay of 625 days in filing the appeal before us. No document whatsoever has been filed in support of the contention made by the assessee neither day to day delay has been explained nor explained any reasonable ground for such delay. Under the facts and circumstances of the matter, we do not find any merit in condoning the delay in preferring the appeal before us and the same is hereby dismissed.
In the result, the appeal of the assessee is dismissed.
Kolkata, the 10th October, 2025.
Sd/- Sd/- [Rakesh Mishra] [Madhumita Roy] Accountant Member Judicial Member Dated: 10.10.2025. RS
Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 2
ITA No.194/Pat/2025 Navras School of Performing Arts
CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches