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Facts
The assessee's appeal against the CIT(E)'s order dated 15.09.2014, which refused registration under sections 12AA and 80G(5)(vi), was heard. The assessee was absent during the hearing, and the case proceeded ex-parte. The appeal was filed with a significant delay.
Held
The Tribunal condoned the delay in filing the appeal in the interest of justice. Considering the possibility of a communication gap, the assessee was granted one more opportunity to present its case before the CIT(Exemption).
Key Issues
Whether the delay in filing the appeal should be condoned and whether the matter should be remanded for fresh adjudication.
Sections Cited
12AA, 80G(5)(vi), 154
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Income Tax Appellate Tribunal, “DB” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
O R D E R PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal arises against Commissioner of Income Tax [in short, the “CIT”], Aligarh’s in case No. 82/14/CIT/ITO(OSD)/Alg/12AA&880G/2014-15/1469 dated 15.09.2014, in proceedings 12AA & 80G(5)(vi) of the Income-tax Act, 1961, (hereinafter referred to as ‘the Act’). 2. Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
Baba Saudan Singh Veermati Devi Education Society 3. It emerges during the course of hearing with the able assistance coming from the learned DR that the assessee is aggrieved against the CIT(E)’s order dated 15.09.2014 refusing both section 12AA and 80G(5)(vi) registration(s) in question. Learned CIT-DR vehemently submits that the assessee’s appeal first of all is very well time barred by 6 years 4 months and 8 days. His next plea is that the assessee has preferred itself Section 154 rectification followed by his writ petition filed before the hon’ble high court in rectification issue. And that thereafter their lordships had restored the matter back to the CIT(Exemption) wherein the said rectification stood dismissed. He further highlights the fact that the assessee then chose to file its Tax Appeal ITA No. 04/Agr./2020 against the rectification order which has been dismissed; and, therefore, it is not entitled for any relief in the instant case, whatsoever.
We have examined the assessee’s pleadings and Revenue’s foregoing contentions. The Revenue further seeks to buttress the point that given the fact that the learned CIT(Exemption) is yet to finally take up the assessee’s section 154 petition, it could not be held as an aggrieved party so as to file the instant appeal.
We have given our thoughtful consideration to the assessee’s pleadings and revenue’s contentions. We first of all deem it appropriate to with the assessee’s delay of 6 years 4 months and 8 days. We reiterate that the assessee is aggrieved against the Learned CIT(Exemption)’s order was passed on 15.09.2014 rejecting section 12AA registration. It has come on record that the assessee herein has been pursuing it’s section154 rectification which has culminated in various proceedings (supra). That being the case, we are of the considered view that Baba Saudan Singh Veermati Devi Education Society assessee’s impugned delay in filing the instant appeal against the CIT(Exemption) refused indeed deserves to be condoned in the larger interest of justice.
We next come to the merits of the assessee’s Section 12AA wherein it claimed to have been involved in various charitable activities. Learned CIT-DR invites our attention to page 2 of the impugned order that it neither file correspondence evidence nor proved any such activities in support of the application forming subject matter of adjudication.
We are of the considered view in this factual backdrop that the assessee deserves to be afforded one more effective innings before the learned CIT(Exemption) as possibility of some communication gap vis-à- vis circumstances beyond it’s control could not be altogether ruled out. Ordered accordingly. The assessee’s instant section 12AA & 80G appeal is hereby restored back to learned CIT(Exemption) for his afresh adjudication within three effective opportunities.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 10.02.2025