AMMA CHARITABLE TRUST,MADURAI vs. CIT, EXEMPTIONS,, CHENNAI

This appeal at the instance of the assessee trust is directed against the order of the Commissioner of Income Tax (Exemptions), Chennai dated 06.12.2024, rejecting assessee’s application seeking registration u/s.12AB of the Income Tax Act, 1961 (hereinafter called ‘the Act’).

At the outset, we find that there is a delay of 243 days in appeals filed by the assessee, for which petition for condonation of delay along with reasons. The Secretary of the assessee Trust submitted an affidavit for the delay stating that the trustee’s mother was suffering from cancer and passed away in the preceding month and the assessee became aware of the impugned order only after expiring of statutory period. Therefore, there was delay in filing the appeal and prayed that the delay be condoned. After considering the petition filed by the assessee and also hearing both the parties, we find that there is a reasonable cause for the assessee in not filing appeal on or before the due date prescribed under the law and thus, in the interests of justice, we

The solitary ground of appeal raised by the assessee is that the ld.CIT(E) has rejected the application filed in Form 10AB dated 27.06.2024 seeking final registration u/s.12A(1)(ac)(iii) of the Act without assigning proper reasons and justification.

At the outset, we observed that the Ld.CIT(E) has provided three opportunities to the assessee to appear for hearings as detailed in paragraph 2.1 and 3.1 of the ld.CIT(E) order to support the application of the assessee. However, the assessee chose to be silent and did not respond to any of the notices and hence the ld.CIT(E) rejected the application as not maintainable by passing an order dated 06.12.2024.

Aggrieved by the order of the ld.CIT(E), the assessee is in appeal before us.

During the hearing, we note that none appeared before us to represent the assessee’s appeal.

Per contra, the Ld.DR supported the views taken by the ld.CIT(E) and argued that the rejection is justified and thus prayed that the appeal of the assessee may be dismissed.

We have heard the ld.DR and perused the materials on record and gone through the order of the authority. We find that the sole issue for consideration based on the grounds of appeal of the assessee before us is that the application for registration filed in Form 10AB has been rejected as not maintainable by the ld.CIT(E) due to non-participation of the assessee.

Therefore, in the present facts and circumstances of the case and to meet the ends of justice, we are deeming it fit to provide one more opportunity to the assessee

In the result, the appeal of the assessee is allowed for statistical purposes.