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Facts
The assessee trust, having provisional registration, applied for final registration under sections 12AB and 80G(5) of the Income Tax Act. The CIT (Exemptions) rejected these applications and cancelled the provisional registration, citing the assessee's failure to provide documentary evidence and verify the genuineness of its charitable activities despite requests for clarification. The assessee appealed, arguing it was not given a reasonable opportunity.
Held
The Tribunal condoned the delay in filing the appeals and set aside the CIT (Exemptions)'s orders. It restored the applications for registration under sections 12A/12AA and 80G(5) back to the CIT (Exemptions) for fresh consideration. The CIT (Exemptions) was directed to provide a reasonable opportunity to the assessee and pass de novo orders in accordance with law.
Key Issues
Condonation of delay in filing appeals; Rejection of applications for registration under sections 12A/12AB and 80G(5) without reasonable opportunity.
Sections Cited
12AB, 80G(5), 253(3), 12A, 12AA
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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD
Before: SHRI ANADEE NATH MISSHRA & SHRI SUBHASH MALGURIA
rejected the assessee’s application u/s 12A and u/s 80G without providing reasonable opportunity for providing the details called for by the learned CIT (Exemptions). He further submitted that the matters in dispute in these two appeals in respect of assessee’s applications u/s 12A and u/s 80G of the Act should be restored back to the file of the learned CIT (Exemptions) with the direction to pass de novo order in accordance with law after providing reasonable opportunity to the assessee. The learned Departmental Representative for Revenue expressed no objection to this. In view of the foregoing and in the specific facts and circumstances of the present appeals before us; we set aside the impugned orders of learned CIT (Exemptions) and restore the matters regarding the assessee’s applications u/s 12A/12AA of the Act and u/s 80G of the Act; back to his file with the direction to consider the applications of the assessee for registration u/s 12A/12AA of the Act and u/s 80G(5) of the Act afresh, and to pass de novo orders after giving reasonable opportunity to the assessee.
(E) In the result, both the appeals of the assessee are partly allowed for statistical purposes.
(Order pronounced in the open court on 17/07/2025)