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Facts
The assessee filed appeals against the order of the CIT(E) rejecting their applications for registration under sections 12A(1)(ac)(vi) and 80G(5) of the Income Tax Act for Assessment Years 2024-25 and 2022-23. The CIT(E) had rejected the applications after the assessee failed to provide necessary information and replies despite opportunities.
Held
The Tribunal found that the assessee had attempted to file replies on 16.12.2024 but the department's portal did not allow it. Therefore, to provide a fair opportunity, the Tribunal decided to grant one more chance to the assessee.
Key Issues
Whether the assessee should be granted another opportunity to furnish details for registration under sections 12A(1)(ac)(vi) and 80G(5) when their submissions were not accepted by the portal.
Sections Cited
12A(1)(ac)(vi), 80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH: AGRA
Before: SHRI SUNIL KUMAR SINGH & SHRI MANISH AGARWAL
(ASSESSMENT YEAR: 2022-23) CIT(Exemption), Shree Bhawalpur Satsang Lucknow. Sankirtan Mandal, Vs. Satsang Gali Chhili Int Road, Agra-282003 Uttar Pradesh PAN-AACAS9623E (Appellant) (Respondent) Assessee by Shri Anurag Sinha, Adv. Department by Shri Shailendra Srivastava, Sr. DR Date of Hearing 20/05/2025 Date of Pronouncement 29/05/2025 O R D E R [ PER MANISH AGARWAL, AM: These two appeals are filed by the assessee against the order of the ld. Commissioner of Income Tax (Exemption), Lucknow [CIT(E), in short] in DIN & Notice No. ITBA/EXM/F/EXM45/2023-24/107153703 (1) dated 24.12.2024 rejecting the registration u/s 12A(1)(ac)(vi) and 80G(5) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) for Asst. Years 2024-25 & 2022-23.
From the perusal of the orders of Ld. CIT(E) for both the appeals, it is seen that various opportunities were given to the assessee to establish the charitable nature of the activities and genuineness of the activities, however, no reply was filed by the assessee, therefore, the Ld. CIT(E) has rejected both the applications of the assessee for registration u/s 12A(1)(ac)(vi) and 80G(5) of the Act.
Before us, the Ld. AR submits that the necessary information were filed through e-filing portal. It is further submitted that assessee has also requested for adjournment and requested for the opening of the window for making submissions, however, the same was not allowed to the assessee and, therefore, it is requested that one more opportunity be provided so that the necessary details could be produced before the Ld. CIT(E).
On the other hand, the Ld. CIT-DR supported the orders of the lower authorities and submit that the assessee was casual in making compliance of the statutory notices, therefore, the orders of the Ld. CIT(E) rejecting the registration deserves to be upheld. 5. After considering the arguments of both the parties, we find that assessee had requested for the adjournment on 09.12.2024 and when on 16.12.2024 it had tried to file the replies, it was found that the department’s portal is not allowed the assessee to file necessary replies. Looking to the facts and in the interest of justice, one more opportunity is granted to the assessee to file the details before the Ld. CIT(A). Accordingly, both the orders are set aside and remanded back to the file of the Ld. CIT(E) with a direction to provide one more opportunity to the assessee to establish the genuineness and charitable nature of the activities carried by it. The assessee is also directed to participate in the proceedings without any further delay. With these directions, both the appeals of the assessee are allowed for statistical purposes. 6. In the result, appeal of the assessee stands partly allowed. Order pronounced in the open Court on 29.05.2025.