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Facts
The assessee trust filed appeals against the rejection of its applications for registration under Section 12A and Section 80G by the Ld. CIT(Exemption). The CIT(E) rejected the applications due to alleged non-furnishing of required details by the stipulated date, although the assessee claimed partial compliance and insufficient time to provide further information.
Held
The Tribunal condoned the 65-day delay in filing the appeals. Considering the assessee's partial compliance with the initial notice and in the interest of justice, the Tribunal decided to restore the appeals to the file of the Ld. CIT(E) for fresh consideration. The Ld. CIT(E) is directed to provide adequate opportunity to the assessee to furnish all required details.
Key Issues
Whether the Ld. CIT(Exemption) was justified in rejecting the applications for registration under Section 12A and Section 80G due to alleged non-compliance, and whether the matter should be remanded for fresh consideration to allow the assessee to provide necessary details.
Sections Cited
12A, 80G
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “B” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & SHRI AVDHESH KUMAR MISHRA
Assessee by Sh. Vishal Kalra, Adv. Revenue by Sh. Mahesh Kumar, CIT DR सुनवाईक�तारीख/ Date of hearing: 02.05.2024 21.06.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
These two appeals are filed by the assessee trust against the order of the Ld.CIT(Exemption), Delhi in rejecting the Application for registration sought u/s 12A and 80G of the Act.
I.T.A.Nos.3904 & 3905/Del/2023
Ld. Counsel for the assessee, at the outset, submits that the appeal is time barred by 65 days and the assessee filed petition for condonation explaining the reasons for the delay in filing the appeal. Having gone through the petition for condonation of delay, we are of the view that the assessee had sufficient reason for filing the appeals with the delay and the same is condoned.
The Ld. Counsel for the assessee submits that the application for registration u/s 12A as well as 80G of the Act was rejected by the Ld.CIT(E) on the ground that the assessee did not respond to the letter dated 20.07.2023 issued and assessee did not furnish the required information. Ld. Counsel for the assessee referring to the order of the Ld.CIT(E) submits that in response to the notice dated 05.07.2023 the assessee had in fact submitted certain details vide letter dated 17.07.2023. Ld. Counsel further submits that the assessee was required to furnish further details as mentioned in letter dated 20.07.2023 by 31.07.2023. As the assessee could not furnish the details on the said date the Ld. CIT(E) by order dated 25.08.2023 rejected the application for registration u/s 12A as well as 80G of the Act. The Ld. Counsel for the assessee submits that it is not the case of the Ld.CIT(E) that the assessee did not respond to the notices at all. As a matter of fact the assessee filed certain
I.T.A.Nos.3904 & 3905/Del/2023 details responding to the notice dated 05.07.2023. It is submitted that as the assessee could not compile further details within the short time allowed the assessee could not respond to the subsequent letter dated 20.07.2023 by 31.07.2023. Ld. Counsel for the assessee submits that in the interest of justice, the matter may be restored back to the file of the Ld.CIT(E) for reconsidering the application for registration u/s 12A and 80G of the Act as the assessee would furnish all the details/information required by the Ld.CIT(E).
Ld. DR has no serious objection in restoring these appeals to the Ld.CIT(E) for deciding afresh.
Considering the rival submissions, perusing the orders of the Ld.CIT(E) and taking into the fact that the assessee partially complied with the notice issued by the Ld.CIT(E) and furnished certain details, we are of the view that these two appeals should go back to the file of Ld.CIT(E) for reconsideration of the applications filed by the assessee for registration u/s 12A and 80G of the Act.
Thus, we restore these two appeals to the file of the Ld.CIT(E) for deciding afresh after providing adequate opportunity to the assessee.
I.T.A.Nos.3904 & 3905/Del/2023
In the result, appeals of the assessee are allowed for statistical purpose.
Order pronounced in the open court on 21/06/2024