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

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].

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.

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.

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