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Facts
The assessee filed two appeals against orders of the Ld.CIT(A) for assessment years 2018-19 and 2019-20. One appeal was delayed by 406 days, but the delay was condoned due to plausible reasons. The assessee contended that it had obtained Section 12A registration prior to the completion of assessment orders for these years.
Held
The Tribunal acknowledged the assessee's Section 12A registration obtained before the assessment orders. However, to verify if the assessee's activities during the assessment years were identical to those for which registration was granted, the issues were restored to the Assessing Officer (AO).
Key Issues
Whether the assessee's activities during the impugned assessment years were identical to the activities for which registration under Section 12A was granted.
Sections Cited
12A, 11, 12
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
आदेश / O R D E R Per Bench : These are two appeals filed by the assessee against the separate orders of the Ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi both dated 26/08/2024, passed in Appeal Nos. NFAC/2017-18/10089844 and NFAC/2018-199/10091639 for the assessment years 2018-19 and 2019-20. 2. At the outset, it is found that the appeal of the assessee in for A.Y.2018-2019 is barred by 406 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay.
the delay of 406 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing along with the appeal filed for A.Y. 2019-2020.
It was submitted by the Ld. AR that the assesee had registration u/s.12A of the Act vide order dated 13.01.2020. It was the submission that the application for registration had been filed on 29.07.2019. It was the submission that the assessment order for the assessment year 2018- 20019 was passed on 05.09.2021 and the assessment order for A.Y.2019-2020 was passed on 24.09.2021. It was the submission that as the assesee was having the registration u/s.12A of the Act when the assessments orders in both the cases were being passed, the AO should have taken into consideration that the assesee was having registration u/s.12A of the Act. It was the submission that the addition as made by the ld. AO and as confirmed by the ld. CIT(A) may kindly be directed to be deleted.
In reply, ld. Sr. DR submitted that the issues may be restored to the file of ld. AO to consider as to whether the activities of the assesee were identical during the impugned assessment years to the activities when the assesee has been granted registration u/s.12A of the Act. It was the submission that if the assesee was having the same activities, the AO may consider the benefit of Sections 11 & 12 of the Act.
We have considered the rival submissions. We find force in the arguments of the ld. Sr. DR. In such circumstances, the issues in both the appeals of the assesee are restored to the file of AO for examination as to