VELU SPCOAL ACTIVE PUBLIC CHARITABLE TRUST,TENKASI vs. CIT (EXEMPTIONS), CHENNAI

PDF · subscribers
ITA 339/CHNY/2024Status: DisposedITAT Chennai29 May 2024Bench: Shri S.S. Viswanethra Ravi (Judicial Member), Shri Amitabh Shukla (Accountant Member)2 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no petition was filed to condone the delay, despite a notice from the registry. As a result, the appeal was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order rejecting their application for registration under section 12A(1)(ac)(ii). The appeal was filed with a significant delay of 280 days.

What were the issues?

Whether an appeal filed beyond the prescribed limitation period, without a condonation petition, can be admitted.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Before: Shri S.S. Viswanethra Ravi&

Hearing: 27.05.2024Pronounced: 29.05.2024

O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

1.

This appeal by the assessee is against the order dated 04.03.2023 passed by the ld. CIT(A) [NFAC] for rejecting the application filed in Form 10AB under section 12A(1)(ac)(ii) of the Income Tax Act, 1961 [“Act” in short].

2.

We find that this appeal filed with a delay of 280 days, but, no petition filed to condone the said delay. The ITAT Registry has issued notice dated 24.04.2024 intimating the assessee to file delay condonation petition. The assessee called, absent, and therefore, we proceed to decide the appeal on merits after hearing the ld. DR.

3.

We find that the impugned order was passed on 04.03.2023 and the assessee was required to file the appeal within 60 days. However, the appeal was filed on 07.02.2024 and as discussed above, no petition for condonation of delay was filed stating reasonable cause which really prevented the assessee not filing the appeal in time. Having no petition for condonation of delay of 280 days in filing the appeal, the appeal filed by the assessee is liable to be dismissed in limine.

4.

In the result, the appeal of the assessee is dismissed. Order pronounced on 29th May, 2024 at Chennai.

More judgments on Section 12A(1)(ac)(ii)

All 679 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →