AL- ANSAR CHARITABLE TRUST ,SRI NAGAR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH
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
Per Udayan Dasgupta, J.M.:
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.
2 I.T.A. No. 149/Asr/2024 Assessment Year: NA Condonation of delay: It is pointed out by the registry that the appeal is 2.
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.
3 I.T.A. No. 149/Asr/2024 Assessment Year: NA 5. The ld. DR has no objection. Looking into the total aspect of the matter and
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
4 I.T.A. No. 149/Asr/2024 Assessment Year: NA required for the purpose of registration of the trust and to prove the genuineness of
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.
5 I.T.A. No. 149/Asr/2024 Assessment Year: NA 10. The assessee shall be allowed reasonable opportunity of being heard, (notices
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.
Sd/- Sd/- (Brajesh Kumar Singh) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
