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Facts
The assessee filed appeals against orders rejecting their applications for registration under section 12AB and approval under section 80G. The rejection was primarily on the grounds of delay in filing Form 10AB. The appeals themselves were filed belatedly.
Held
The Tribunal condoned the delay in filing the appeals, noting that the Revenue did not object. Regarding the rejection of the application, the Tribunal held that the CIT(E) should have granted an opportunity to the assessee to explain the delay before rejecting the application. Therefore, the matter was restored to the CIT(E) for fresh adjudication.
Key Issues
Whether the application for registration and approval could be rejected solely on the ground of delay without providing an opportunity to explain the delay; condonation of delay in filing appeals.
Sections Cited
12AB, 80G, 10AB, 12A(10(ac)(iii))
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI LAXMI PRASAD SAHU
O R D E R Per George Mathan, JM : These two appeals are filed by the assessee against the separate orders both dated 15.09.2025 passed by ld. CIT(Exemption), Hyderabad for the assessment year 2025-2026.
08 days. In this regard, the assessee has filed an application for condonation of delay along with affidavit stating sufficient reasons for delay. Ld. CIT-DR also did not object to condone the delay. Considering the prayer of the assessee in its application supported with affidavit, we are of the view that the assessee has sufficient reasons for delay in filing the present appeals. Accordingly, we condone the delay of respective days in both the appeals and both appeals of the assessee are admitted for hearing.
It was submitted by the ld. AR that the assessee had applied in Form 10AB seeking registration u/s.12AB of the Act along with approval u/s.80G of the Act. It was the submission that the ld.CIT(E) has rejected the application for registration on account of delay in filing Form 10AB. It was the submission that no opportunity was granted to the assessee to explain the delay. It was the prayer that the issues may be restored to the file of ld. CIT(E) so that the assessee could explain the delay.
4. In reply, ld.CIT-DR vehemently supported the order of the ld. CIT(E).
We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessee has filed application for registration u/s.12AB of the Act along with approval u/s.80G of the Act, which was rejected by the ld. CIT(E) on account of filing of form 10AB belatedly. A further perusal of the order of the ld. CIT(E) shows that the CPC has issued the registration u/s.12A(10(ac)(iii) of the Act in Form No.10AC on 26.10.2022 which is valid from A.Y.2023-24 to AY 2025-26. However, the assessee filed e-application in Form No.10AB seeking registration u/s.12AB along with approval u/s.80G of the Act and the ld. CIT(E) has rejected the application of the assessee holding that the application in Form 10AB has been filed beyond the time limit prescribed. Admittedly, the assessee has filed the application belatedly. When the power for granting the registration is available with an authority, the power to condone the delay in filing the application is also available with the