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Facts
The assessee's appeal was filed with a delay of 61 days due to the non-availability of trustees for submitting a notarized affidavit required for registration under section 12A(1)(ac)(vi). The CIT(E) had rejected the application for this reason.
Held
The Tribunal condoned the delay, finding the reasons to be bonafide. It held that restoring the appeal to the CIT(E) for a fresh decision, after providing a reasonable opportunity to the assessee to comply with directions, would serve the ends of justice.
Key Issues
Whether to condone the delay in filing the appeal and whether to restore the matter to the CIT(E) for a fresh decision on the registration application.
Sections Cited
12A(1)(ac)(vi)
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Exemption), Kolkata (hereinafter referred to as the “Ld. CIT(E)”] dated 30.06.2025 for the AY 2025-26.
At the outset, we note that the appeal of the assessee is barred by limitation by 61 days. At the time of hearing the counsel of the assessee explained the reason for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal.
At the outset, the ld. Counsel for the assessee submitted that the application for regular jurisdiction u/s 12A(1)(ac)(vi) of the Act was
After hearing the rival contentions and perusing the materials available on record, we find that the ld. CIT (E) rejected the application for regular registration when the assessee did not file the notarized affidavit which was stated to be not filed due to non-availability of trustees. Under these circumstances, we are of the view that the ends of justice would be well served if the appeal is restored to the file of the ld. CIT (E) with a direction to decide the issue afresh, after affording reasonable opportunity of hearing to the assessee and assessee is also directed to comply with the direction by the ld. CIT (E). Consequently, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes
Order pronounced in the open court on 13.01.2026.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated:13.01.2026 Sudip Sarkar, Sr.PS
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata