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Facts
AI-Ansar Charitable Trust, the appellant, filed an appeal against the CIT(E)'s order dated 13.07.2023, which rejected its application for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The appeal was filed with a delay of 199 days, as the assessee claimed non-receipt of the rejection order or hearing notices via email or the department's portal.
Held
The tribunal condoned the 199-day delay, finding that the assessee was genuinely unaware of the order due to non-receipt of communications. It held that the assessee was not granted a proper opportunity of hearing by the CIT(E) and, therefore, remanded the matter back to the CIT(E) to consider the application for registration afresh, directing the assessee to file all necessary documents within thirty days.
Key Issues
1. Whether the delay in filing the appeal should be condoned due to non-receipt of the order and hearing notices. 2. Whether the CIT(E) erred in rejecting the application for 12A registration without providing a proper opportunity of hearing to the assessee.
Sections Cited
12A(1)(ac)(iii) of the Income Tax Act, 1961, 282 of the Income Tax Act, Rule 127 of the IT Rules, 1962
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. UDAYAN DASGUPTA & SH. BRAJESH KUMAR SINGH
This appeal is filed by the assessee against the order of the ld. CIT(E) Chandigarh, dated 13.07.2023, rejecting the application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 filed by the applicant on 20.01.2023. belatedly filed by 199 days (one hundred ninety nine days). The assessee has filed an application for condonation of delay stating the fact that copy of the order has never been received by the e-mail id and it is also not available in the portal. It is stated that no notice of hearing or any communication has been received in the portal and it is further stated that the e-mail id of the assessee as available in the portal is trust@siriusprojectmanagement.com and neither any notice, nor any order has been received in the e-mail id of the trust.
As such, the assessee was absolutely unaware that the order has been passed on 13.07.2023 rejecting the application of the trust. Subsequently, on coming to know of the outcome of the application for registration, the assessee immediately took necessary action to file this appeal before the Tribunal which is belatedly filed by 199 days. He has also submitted, copies of screenshots from the portal, taken on various dates to submit that even though the e-mail id was available on the portal, the order of the ld. CIT(A) has never been issued or served through this e-mail id, and such non issue has prevented the assessee from filing the appeal before the Tribunal within the stipulated time.
As such, he prayed that delay may please be condoned because the same is unintentional and there is no willful neglect on the part of the assessee. considering the reasons submitted by the assessee, supported by an affidavit, from the chairman of the Trust Mr. Mushtaq Ahmad Punjoo, we condone the delay in filing this appeal and admit the appeal to be heard on merits.
The ground (no. 2) contained in the memorandum of appeal filed by the assessee relates to non receipt of any notices from the office of the ld. CIT(E) and the ld. AR, in course of hearing, submitted that no reasonable opportunity of hearing has been granted by the ld. CIT(E) before rejecting the application for registration. He further submitted, that in the instant case, the application for registration has been rejected by the ld. CIT(E) on the ground of deficiency in factual evidences, where notices issued by the ld. CIT(E) on various dates has not been compiled with by the assessee trust, because of non receipt of the notices of hearing in the e-mail id. He further submits that all required documents as asked for by the ld. CIT(E) are available with the assessee trust and the same can be immediately produced for verification and examination and he prays for an opportunity of hearing and for an opportunity for producing all necessary documentary evidences before the ld. CIT(E).
The ld. DR relied on the order of the ld. CIT(E) and submitted that the application for registration is not accompanied by all necessary documents as the charitable activities carried out by the trust and he supports the order of the ld. CIT(E).
We have heard the rival submissions and considered the materials on record and we find that the application for registration filed u/s 12A, by the assessee, indeed suffers from material and factual deficiencies in absence of all documentary evidences being submitted. However, it is also seen that apparently no notices of hearing seems to have been issued to the e-mail id of the trust available in the portal (primary –mail id trust@siriusprojectmanagement.com).
As such, we are of the opinion, that proper opportunity of hearing and filing of necessary documents has not been allowed and the assessee also never had the opportunity of complying to the notice of the ld. CIT(E) because the same according to the assessee has never been received. As such, in the interest of justice, we consider it fit and proper to remand the matter back to the files of the ld. CIT(E), Chandigarh for considering the application for registration afresh and we also direct the assesseee to file all documentary evidences in compliance with the notices issued by the ld. CIT(E) within thirty days from the date of receipt of this order and fully cooperate in disposal of the registration application. to be issued as per section 282 of the Act (read with Rule 127 of the IT Rules, 1962).
We have not expressed any opinion on merits of the case.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in open court as on 30.05.2025.