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

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.

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.

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.

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).