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Facts
The assessee, a charitable trust, filed an appeal against the order of the CIT(E) who refused to register them under Section 12AB of the Income Tax Act due to a delay in filing the application. The assessee argued that the CIT(E) has the power to condone such delays.
Held
The Tribunal noted that the CIT(E) has the power to condone delays. In the interest of justice, the issues were restored to the file of the CIT(E) for reconsideration of the registration and adjudication under condonation of delay, provided the assessee files the necessary application.
Key Issues
Whether the CIT(E) erred in refusing registration under Section 12AB solely on the ground of delay in application, and if the delay can be condoned.
Sections Cited
12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “CUTTACK” BENCH, CUTTACK
Before: SHRI GEORGE MATHAN, JM & SHRI RAJESH KUMAR, AM
O R D E R PER BENCH:
This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Exemption), Hyderabad [the learned CIT (E)] in appeal no. ITBA/EXM/F/EXM45/2024-25/1075324665(1) dated 31.03.2025.
Shri SK Sarangi represented on behalf of the assessee and Shri Ashim Kumar Chakraborty represented on behalf of the Revenue.
It was submitted by the ld. AR that the ld. CIT(E) refused to register the assessee under 12AB of the Act on the ground that there is a delay in fling the application. It was the submission that with effect from 01.10.2024 the ld. CIT(E) has power to condone the delay. It was submitted by the ld. AR that one opportunity may be granted to the
The ld. CIT DR did not raise any objection to the same.
We have considered the rival submissions. As it is noticed that the ld. CIT(E) has the power to condone the delay, in the interest of justice, the issues in this appeal are restored to the file of the ld. CIT (E) for reconsideration of the registration and for adjudicating under condonation of delay. Should the assessee file the necessary application.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 16.07.2025.