BABA BANDA SINGH BAHADUR MEMORIAL CHARITABLE SOCIETY,FARIDABAD vs. CIT EXCEMPTION, CHANDIGARH
Facts
The assessee challenged the Commissioner of Income Tax (Exemption)'s order dated 28.09.2022, which rejected its application for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The appeal was filed with a delay of 66 days, for which the assessee sought condonation, stating it was unintentional and beyond its control.
Held
The tribunal condoned the 66-day delay in filing the appeal, noting that the object of law is to ensure complete justice. Without discussing the merits, the tribunal remitted the matter back to the CIT(E) with a direction to provide the assessee with a meaningful and effective opportunity of being heard and to decide the matter afresh.
Key Issues
Rejection of registration application under section 12A(1)(ac)(iii); Condonation of delay in filing appeal.
Sections Cited
12A(1)(ac)(iii), 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘A’: NEW DELHI
Before: SHRI SHAMIM YAHYA & SHRI SUDHIR PAREEK
PER SUDHIR PAREEK, JM
By this appeal, Assessee has challenged the order passed by
Commissioner of Income Tax (Exemption), Chandigarh, (hereinafter
referred to as ‘CIT(E)’) dated 28.09.2022, on the following grounds:
Page 1 of 5
ITA No.-238/Del/2023 M/s Baba Banda Singh Bahadur. “1. That having regard to the facts and circumstances of the case, Ld. CIT(E) has erred in law and on facts in rejecting the registration u/s 12A(1)(ac)(iii) and that too without any basis and without appreciating / considering the facts and circumstances of the case. 2. that in any view of the matter and in any case, action of Ld. CIT(E) in rejecting the registration under section 12A(1)(ac)(iii) is bad in law and against the facts and circumstances of the case and is contrary to the princi9;es of natural justice as the impugned order has been passed without granting adequate opportunity of hearing, by recording incorrect facts and findings and the appellant ought to have been granted benefit of registration under the law. 3. that the appellant craves to leave to add, modify, amend or delete any of the grounds of appeal at the time of hearing and all the above ground are without prejudice to each other.”
At the outset, from the perusal of record, it reveals that this
appeal has been filed with the delay of 66 days, for which assessee
/ appellant submitted the application and prayed for condonation of
delay and disposed of the appeal on its merit. It is submitted on
behalf of appellant / assessee that the said delay was unintentional
and beyond the control or even knowledge of the assessee u/s 12AB
of the Income Tax Act, 1961.
Ld. AR submitted that Ld. CIT(E) was not provided reasonable
and sufficient opportunity of being heard and rejected the
application.
Per contra, Learned Departmental Representative (hereinafter
referred to as ‘Ld. DR’), relied upon the order passed by lower
Page 2 of 5
ITA No.-238/Del/2023 M/s Baba Banda Singh Bahadur. authorities by stating that there is no substance in present appeal
and ample opportunities been afforded to assessee / appellant.
Heard rival submissions and carefully scanned the material
available before us.
Bare perusal of the impugned order, it reveals that several
opportunities were given to assessee by lower authority but in vain.
Whatever it is, object of law is to ensure complete justice and
matter may not be disposed of on mere technical grounds or
circumstances and at this stage if assessee / appellant seek one
more opportunity of being heard, it may not termed as
unwarranted. So, considering the reasons assigned in the
application of the assessee, the delay which is explained properly in
filing the appeal is, condoned, and we inclined to decide the appeal.
In our humble opinion, as object of law is to ensure substantive
justice and Rule of Law are just to handmaid to administration of
justice. As hereinbefore enables us to reach this conclusion that
the object of justice will fulfilled if one more opportunity may
provide to assessee / appellant in order to resolve the dispute
thoroughly.
Page 3 of 5
ITA No.-238/Del/2023 M/s Baba Banda Singh Bahadur. 7. Upon hearing both the parties, and overall circumstances,
without discussing on merits of the case, matter is remitted back to
the Ld. CIT(E) with the direction to afford meaningful and effective
opportunity in accordance with law to the assessee/ appellant and
decide the matter afresh. The assessee / appellant shall co-operate
in the proceeding for expeditious disposal before Ld. CIT(E) with
providing all material / document / evidence in support of his claim
and will not seek unnecessary adjournments.
Consequently, this appeal is allowed as indicated above for
statistical purposes.
Order pronounced in the Open Court on 30.07.2024
Sd/- Sd/- (SHAMIM YAHYA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER
Dated: 30/07/2024. Pooja/-
