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Facts
An assessee trust appealed the rejection of its application for registration under Section 12A and 80G by the CIT(Exemption), who cited non-furnishing of required information. The assessee argued that it had partially complied but faced time constraints for further submissions. There was also a 65-day delay in filing the appeal.
Held
The Tribunal condoned the 65-day delay in filing the appeal. Noting the assessee's partial compliance and the DR's consent, the Tribunal remanded the case back to the CIT(Exemption) for fresh consideration of the registration application, with a direction to provide adequate opportunity to the assessee.
Key Issues
The key issues were the condonation of delay in filing the appeal and the justification of rejecting registration under Section 12A and 80G without providing adequate opportunity for the assessee to furnish information.
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