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Facts
The assessee's appeal was barred by limitation due to a 192-day delay. The delay was attributed to the death of the trust's president, causing administrative difficulties. The CIT(A) had rejected the application for provisional registration.
Held
The Tribunal condoned the delay, admitting the appeal. Observing that the assessee could not be represented due to the president's death, the Tribunal restored the issue to the CIT(E) for a fresh hearing and decision.
Key Issues
Whether the delay in filing the appeal is condonable on account of the death of the trust president and if the issue of provisional registration should be decided afresh.
Sections Cited
12AB(1)(b)(ii)(B)
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Income Tax Appellate Tribunal, “C” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA
This appeal is preferred by the assessee against the order passed under Section 12AB(1)(b)(ii)(B) dated 06.11.2024 of the Commissioner of Income Tax (Exemption)
(hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) DIN & Notice No: ITBA/EXM/F/EXM45/2024- 25/1070132487(1).
Mahor Vaish Mahashangh
None appeared on behalf of the assessee at the time of hearing and appellant’s appeal is barred by limitation as there is a delay of 192 days. An application for condonation of delay along with an affidavit has filed on the basis that the president of the trust died on 30.03.2024 which created vacuum leading to administrative difficulties in the organization. Reasons given are sufficient and accordingly we condone the delay and admit the appeal.
Further on going through the impugned order we find that Ld. CIT(A) mentions about a letter being issued calling for information to examine the genuineness of activities but no response was received, therefore, the application filed in Form 10AB was rejected and provisional registration was cancelled.
It appears that due to death of the president of the trust assessee could not be represented and we consider it appropriate case to restore the issue on merit to the files of the Ld. CIT(E) to issue fresh notice of hearing and decide the application afresh. Appeal is allowed for statistical purpose.
Order pronounced in the open court on 26.11.2025