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Facts
The assessee's appeal is against the order rejecting their application for registration under section 80G. There was a delay of 174 days in filing the appeal, which the assessee attributed to the remoteness of their location and lack of immediate realization of the rejection.
Held
The Tribunal condoned the delay in filing the appeal, noting that it was not intentional. The application for registration under section 80G was rejected for want of details of activities. The assessee has undertaken to furnish these details. The matter was restored to the CIT(E) for fresh consideration.
Key Issues
Whether the delay in filing the appeal is justifiable and whether the matter should be remanded to the CIT(E) for fresh consideration after the assessee provides details of its activities.
Sections Cited
80G, 80G(5), 12AB, 254(1)
AI-generated summary — verify with the full judgment below
PER PAWAN SINGH, JUDICIAL MEMBER:
This appeal by the assessee is directed against the order ld. CIT(Exemption),
Pune dated 05.08.2024. The assessee has filed present appeal against the rejection of application for registration under section 80G of the Act.
Rival submissions of both the parties have been heard and record perused. At the outset of hearing, learned Authorized Representative (ld. AR) of the assessee submits that there is delay of 174 days in filing appeal before Tribunal. The assessee has filed affidavit of one of the trustee namely Minal Vijay Siddhawar.
The ld. AR of the assessee submits that delay in filing appeal is neither intentional nor deliberate. The assessee is living in remote area of District Gadchirauli and could not realize about rejection of their application immediately.
The ld. AR of the assessee submits that assessee has good case on merit and likely to succeed, in case one more opportunity is allowed to contest before ld. CIT(E).
On merit, the ld. AR of the assessee that at the time of filing application for registration under section 80G(5), the assessee furnished complete details.
However, in response to show cause notice by ld CIT(E), the assessee could not furnish note on activities. The assessee is ready and willing to furnish such details of activities. Therefore, the appeal may be restored to ld. CIT(A) to consider it afresh. The assessee undertakes to furnish all requisite details to prove object and activities and other requirement under the law.
On the other hand, the learned CIT-DR for the revenue objected against the contention of ld. AR of the assessee in seeking condonation of delay. The ld. CIT–DR submits that assessee has raised very vague plea which is not reasonable explanation of delay. The ld. CIT–DR further submits that assessee does not fulfilled the condition of clause (i) to (v) of section 80G(5). Thus, the assessee is neither eligible for condonation of delay nor to any relief on merit.
We have considered the submissions of both the parties and perused the material on record carefully. Firstly, we are considering the plea of condonation of delay raised by assessee. Considering the explanation offered by ld. AR of the assessee that assessee trust is working in remote area of District Gadchirauli and the trustee could not realize about dismissal of their appeal immediately. Thus, considering the prayer of ld. AR of the assessee that we find that there is no Elgar Pratisthan intentional delay in filing appeal. Rather, the assessee is interested in pursuing through case on merit. Hence, the delay in filing appeal is condoned. Now, adverting to merits of the case.
We find that application of assessee for approval of fund was rejected for the want of details of activities. Now, before us, the ld. AR of the assessee has undertaken to furnish complete details of the activities carried out by assessee.
Thus, considering the fact that assessee is having valid registration under section 12AB, which is the primary condition for approval of trust under section 80G(5).
Thus, accepting the prayer of ld. AR of the assessee, the matter is restored back to the file of ld. CIT(E) to reconsider the matter afresh. Needless to direct that before passing the order of ld. CIT(E) shall allow reasonable opportunity to the assessee. The assessee is directed to be more vigilant in future in making timely compliance. In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose.
In the result, this appeal of assessee is allowed for statistical purpose. Order announced in open court on 25th February 2026 at the time of hearing.
Sd/– Sd/– KHETTRA MOHAN ROY PAWAN SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER Nagpur: Dated: 25/02/2026 Biswajit
Elgar Pratisthan ITA No. 263/Nag/2025