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Facts
The assessee's appeals were filed against the rejection of their application for Registration under section 12A and 80G of the Income-tax Act. There was a delay in filing the appeals, which was condoned. The CIT(E) rejected the application because the assessee failed to provide requested details and documents.
Held
The Tribunal condoned the delay in filing the appeals. While the CIT(E) had given opportunities, notices were issued through the ITBA portal, which the assessee might have missed. Therefore, the appeals were restored to the file of the CIT(E) for a fresh decision.
Key Issues
Whether the rejection of the application for registration under section 12A and 80G was justified due to non-compliance with notices, and if the delay in filing the appeal should be condoned.
Sections Cited
12A, 80G, 12A(1)(ac)(iii)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “G”, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HONBLE & SHRI RAHUL CHAUDHARY, HONBLE
O R D E R PER NARENDRA KUMAR BILLAIYA (AM)
& 3680/MUM/2023 (A.Y: 2022-2023 & 2023-2024) Shamshan Bhoomi Suragdham Ashram short “Ld. CIT(E)”] dated 29.03.2023 relating to the rejection of application for grant of Registration under section 12A of Income-tax Act, 1961 (in short “Act”) and 80G of the Act.
There is a delay in filing of the appeal. The assessee has filed an affidavit stating the facts for the delay in filing the appeal. After giving a thoughtful consideration, we are convinced that the assessee was prevented by reasonable and sufficient cause for not filing the appeal on or before the due date. Therefore, the delay is condoned.
Coming to the merits of the case, we find on going through the application in Form No. 10AB filed under section 12A(1)(ac)(iii) of the Act that the Ld. CIT(E) called for certain details / informations / documents which were never supplied by the assessee. The Ld. CIT(E) was of the opinion that inspite of giving several opportunities the assessee has not complied with the notices and went on to reject the application under consideration.
Before us, the counsel stated that the assessee could not lay hand to the information sought by the Ld. CIT(E) and given an opportunity the assessee will comply with the requirements.
Page No. 2 & 3680/MUM/2023 (A.Y: 2022-2023 & 2023-2024) Shamshan Bhoomi Suragdham Ashram 5. We have carefully consideration to the order of the Ld. CIT(E). No doubt the Ld. CIT(E) has given opportunities to the assessee but we find that the notices has been issued through ITBA Portal and it cannot be expected from the assessee to visit ITBA Portal every day. The assessee may have missed the notices, therefore, in the interest of justice and fair play, we deem it fit to restore both the appeals to the files of the Ld.CIT(E). Ld. CIT(E) is directed to decide the issue afresh after affording a reasonable and adequate opportunity of being heard to the assessee and after serving a proper notice and the assessee is directed to avail this opportunity and furnish necessary evidences in support of its claim.
In the result, appeals filed by the assessee are allowed for statistical purpose.
Order pronounced in the open court on 06th May, 2024.
Sd/- Sd/- (RAHUL CHAUDHARY) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai / Dated 06.05.2024 Giridhar, Sr.PS
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