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Facts
The assessee filed an appeal against an order rejecting their claim for registration under section 80G of the Act. The appeal was filed with a delay of 325 days, for which the assessee provided an affidavit stating reasons for the delay. The CIT(E) had rejected the application for registration on account of the delay in filing Form 10AB.
Held
The Tribunal acknowledged the delay in filing the appeal and condoned it. It was held that when an authority has the power to grant registration, it also has the power to condone delay, which is in line with the principles of natural justice. The Tribunal decided to restore the issues to the file of the CIT(E) to allow the assessee an opportunity to explain the delay.
Key Issues
Whether the assessee's claim for registration u/s.80G should be allowed after condoning the delay in filing the application, and whether an opportunity to explain the delay should be granted.
Sections Cited
80G
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI RAJESH KUMAR
(नििाारण वर्ा / Assessment Year : 2024-2025) Sri Sri Jadimahal Youth Club, Vs CIT(Exemption), Hyderabad At: Talakia, PO-Oupada, Via- Oupada, Dist-Balasore-756049 PAN No. : AAGTS 5866 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri Ananta Narayan Singhbabu, Adv. राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 14/08/2025 घोषणा की तारीख/Date of Pronouncement : 14/08/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order, dated 17.06.2025 passed by the ld. CIT(Exemption), Hyderabad for the assessment year 2024-2025, thereby rejecting the assessee’s claim for registration u/s.80G of the Act.
The appeal of the assessee is barred by 325 days. In this regard, the assessee has filed an application for condonation of delay supported with an affidavit stating therein sufficient reasons for delay, which are plausible and not found to be false. Ld. Sr. DR also did not raise any serious objection to condone the delay. Accordingly, delay of 325 days in filing the present appeal by the assessee is condoned and the appeal is admitted for hearing.
3. It was submitted by the ld. AR that the assessee had applied in Form 10AB seeking registration u/s.80G of the Act. It was the submission that the ld.CIT(E) has rejected the application for registration on account of delay in filing Form 10AB. It was the submission that no opportunity was granted to the assessee to explain the delay. It was the prayer that the issues may be restored to the file of ld. CIT(E) so that the assessee could explain the delay.
In reply, ld.CIT-DR vehemently supported the order of the ld. CIT(E).
We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessee has filed application for registration u/s.80G of the Act, which was rejected by the ld. CIT(E) on account of filing of form 10AB belatedly. Admittedly, the assessee has filed the application belatedly. When the power for granting the registration is available with an authority, the power to condone the delay in filing the application is also available with the authority. This is a part of principle of natural justice and judicial jurisprudence. Before rejecting an application for registration on account of delay, it would be worthwhile to grant the assessee an opportunity of being heard. This being so, in the interest of justice, the issues in this appeal in respect of grant of registration u/s.80G of the Act is restored to the file of ld. CIT(E) for granting the assessee adequate opportunity to explain the delay in filing the application for regular registration u/s.80G of the Act.