Loading judgment…
Facts
The assessee, a public charitable trust, filed an appeal against the order of the PCIT(E) dismissing their application in Form-10 AB (iii) of section 80G(5). There was a delay of 11 days in filing the appeal, and the assessee had also filed a rectification application which was not heeded. The assessee contended that the delay was not willful and they had filed their response electronically.
Held
The Tribunal condoned the delay, noting that the assessee's justification was adequate and the Ld. DR did not pose serious objections. The Tribunal found that the PCIT(E) had not considered the assessee's electronically filed response. Therefore, the Tribunal set aside the order and remanded the matter for fresh adjudication.
Key Issues
Whether the PCIT(E) erred by not considering the assessee's electronically filed response while dismissing the application. Condonation of delay in filing the appeal.
Sections Cited
80G(5)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI AMITABH SHUKLA
O R D E R PER AMITABH SHUKLA, A.M : This appeal is filed against the order bearing DIN & Notice No.ITBA/EXM/F/EXM45/2024-25/1067718822(1) dated 19.08.2024 of the Learned Commissioner of Income Tax (Exemption). Through the aforesaid appeal the assesse has challenged order u/s EXM45 dated 19.08.2024 passed by CIT(E), Chennai.
:- 2 -:
2.0 It has been noted that there is a delay of 11 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse is a public charitable trust which had filed an application in Form-10 AB (iii) of the first proviso to section 80G(5) which was dismissed by the PCIT(E ) through his order dated 19.08.2024. The assessee had filed a rectification application also which went unheeded. All these factors contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal.
3.0 At the outset, the Ld.Counsel for the assessee informed that its only grievance is non-consideration of its details and submissions filed during the proceedings by the Ld.PCIT(E ) while dismissing assessee’s application.
:- 3 -:
4.0 We have heard rival submissions in the light of the material available on records. It has been noted that in para 3.2 of his order Ld.PCIT(E), Chennai has recorded that the assessee has not furnished required details called for vide show cause notice dated 31.07.2024. It is the case of the assessee that during the proceedings before the Ld. PCIT(E), assessee had filed his response electronically through his reply bearing acknowledgement number 381078411170824 and which vividly establishes that it had filed details on 17.08.2024, which were omitted to be considered by the Ld. PCIT(E ) before rejecting the petition. The Ld. DR fairly conceded to Assessee’s arguments. 5.0 We are therefore of the view that ends of justice would be met if the assessee is given one more opportunity to present its case and file all supporting evidences before the Ld.PCIT(E ), Chennai. We therefore set aside the order of Ld.PCIT(E ), Chennai on this issue and we direct him to readjudicate the matter de novo by examining the matter afresh in accordance with law and by passing a speaking order. The Ld.PCIT(E ), Chennai shall give due opportunities of being heard to the assesse and it shall be bounden upon the assesse to comply with the notices issued by him. Any non-compliance on the part of the assesse can be adversely viewed. Accordingly, all the grounds of appeal raised by the assesse on this issue are allowed for statistical purposes.
ITA No.2776/Chny/2024 :- 4 -:
6.0 In the result, the appeal of the assesse is allowed for statistical purposes
Order pronounced on 23rd , December-2024 at Chennai