APEX EDUCATIONAL AND CHARITABLE TRUST ,GULBARGA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), BANGALORE

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ITA 90/BANG/2024Status: DisposedITAT Bangalore14 March 2024Bench: Shri George George K (Vice President), Shri Laxmi Prasad Sahu (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay of 215 days, noting the reasonable cause presented. It was observed that the CIT(E) had passed ex-parte orders due to non-response from the assessee, although the assessee claimed non-receipt of notices. Considering the interest of justice, the assessee was granted one more opportunity.

What were the facts?

The assessee trust filed two appeals against orders of the CIT(E) denying registration under section 12AB and approval under section 80G. There was a delay of 215 days in filing the appeals, attributed to the demise of the auditor's mother and subsequent advice to appeal before the Tribunal.

What were the issues?

Whether the delay in filing the appeals should be condoned, and if the ex-parte orders of the CIT(E) were justified, granting the assessee a fresh opportunity to present its case.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES “C”, BANGALORE

Before: Shri George George K, Vice- & Shri Laxmi Prasad Sahu

Hearing: 14.03.2024Pronounced: 14.03.2024

O R D E R

Per George George K, Vice-President :

1.

These two appeals at the instance of the assessee are directed against two orders of CIT(E) (both dated 18.04.2023), denying the registration u/s.12AB of the Act and approval u/s.80G of the Act.

2.

There is a delay of 215 days in filing these appeals before the Tribunal. The assessee has filed a petition for condonation of delay accompanied by an affidavit of the Secretary of the assessee-trust, stating therein that the Auditor of the assessee, who was supposed to attend the office of the first appellate authority, could not make it, due to the demise of his mother. Further, when the Auditor of the assessee 2 & 91/Bang/2024 M/s.Apex Educational And Charitable Trust. appeared before the CIT(E), it was informed that the right course of action would be to file an appeal before the Tribunal, which led further delay in filing the appeals before the Tribunal.

3.

We have perused the reasons stated in the affidavit of the Secretary of the assessee-trust and the condonation petition filed by the assessee. We are of the view that there is reasonable cause for belated filing of these appeals, and no latches can be attributed to the assessee. Therefore, we condone the delay of 215 days in filing these appeals and proceed to dispose of the same on merits.

4.

At the very outset, we noticed that the CIT(E) has passed ex parte orders. The reason for passing the ex parte orders was that the assessee was non-responsive of the notices issued to the assessee. The learned AR submitted that in reality no notices were issued seeking information. Further, due to the demise of the mother of the Auditor, who is looking after the tax matters of the assessee, there was delay in representing the case before the CIT(E). It was, therefore, submitted that in the interest of justice and equity, the assessee may be provided with one more opportunity to represent its case before the CIT(E).

5.

The learned Departmental Representative supported the order of the CIT(E).

6.

We have heard the rival submissions and perused the material on record. The CIT(E) has decided the appeals ex

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