KHACHROD IMPERIAL PUBLIC SCHOOL SANCHALAK SAMITEE,KHACHROD UJJAIN vs. CIT EXEMPTION , BHOPAL
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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
आदेश / O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order dated 13.09.2023 passed by learned Commissioner of Income-Tax (Exemption), Bhopal [“CIT(E)”] by which the assessee’s application in Form No. 10AB for grant of registration u/s 12AB of Income-tax Act, 1961 has been rejected, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Khachrod Imperial Public School Sanchalak Samitee, Khachrod, Ujjain ITA No. 497/Ind/2023 A.Y. 2022-23
The registry has informed that the there is a delay of 22 days in filing
this appeal, therefore the appeal is time-barred. Ld. AR for assessee
submitted that the assessee has filed an application for condonation of delay
supported by an affidavit of Shri Sanjay Kumar Hingad, Treasurer of
assessee-society on stamp. Drawing our attention to the averments made
therein, Ld. AR submitted that the assessee is located in a remote place and
not aware of newer systems adopted by Income-tax Department i.e. online
delivery of notices through e-mail ID. Therefore, the assessee did not check
e-mail account regularly and found the impugned order lately. Therefore,
the assessee could not file this appeal within 60 days but otherwise there is
no deliberate lethargy, negligence, mala fide intention or ulterior motive of
assessee in making delay and the assessee does not stand to derive any
benefit because of delay. Ld. AR submitted that the assessee-society is
engaged in charitable object of imparting education and a liberal approach
be taken and delay be condoned to meet the end of justice. Ld. DR for
Revenue was fair enough in not raising any objection against assessee’s
prayer and left the matter to the wisdom of Bench. We have considered the
explanation advanced by assessee and in absence of any contrary fact or
material on record, the assessee is found to have a ‘sufficient cause’ for
delay in filing present appeals. We find that section 253(5) of the Act
empowers the ITAT to admit an appeal after expiry of prescribed time, if
there is a sufficient cause for not presenting appeal within prescribed time.
It is also a settled position by Hon’ble Supreme Court in Collector, Land
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Khachrod Imperial Public School Sanchalak Samitee, Khachrod, Ujjain ITA No. 497/Ind/2023 A.Y. 2022-23
Acquisition Vs Mst. Katiji and others 1987 AIR 1353, 1987 2 SCC 387 that
whenever substantial justice and technical considerations are opposed to
each other, the cause of substantial justice must be preferred by adopting a
justice-oriented approach. Thus, taking guidance from decision of Hon’ble
Supreme Court, we take a judicious view, condone delay, admit appeal and
proceed with hearing.
Ld. AR carried us to the impugned order to demonstrate the reason
assigned by CIT(E) for rejecting assessee’s application; the same reads as
under:
“Vide above referred letters various documents/information were called for. After various notices, the assessee has submitted incomplete reply with some documents. Subsequently notice was issued on 25.08.2023 to submit the various information/documents for processing of application. In response to notice dated 25.08.2023, no reply has been received from the assessee. Further, notice was issued on 05.09.2023 with final opportunity; the assessee has submitted same reply again but not provided the information/documents as per the notice i.e. complete reply of notice dated 06.06.2023, building rents details, salary details, details of governing body, etc. In view of the abovementioned grounds and non-compliances, the application of the assessee in Form 10AB for grant of registration u/s 12AB of the Act is hereby rejected.” [Emphasis supplied] 4. Thus, the CIT(E) has rejected assessee’s application for non-
submission of certain details. Ld. AR submitted that the assessee has
collected/compiled all details and is ready to submit the same and for this
reason, the assessee has filed an application under Rule 29 of Income-tax
(Appellate Tribunal) Rules, 1963 for admission of documents as additional
evidences and also those documents are filed at S.No. 7, 8, 19 and 20 in the
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Khachrod Imperial Public School Sanchalak Samitee, Khachrod, Ujjain ITA No. 497/Ind/2023 A.Y. 2022-23
Index of Paper-Book. The Index of Paper-Book is scanned and re-produced
below:
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Khachrod Imperial Public School Sanchalak Samitee, Khachrod, Ujjain ITA No. 497/Ind/2023 A.Y. 2022-23
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Khachrod Imperial Public School Sanchalak Samitee, Khachrod, Ujjain ITA No. 497/Ind/2023 A.Y. 2022-23
Ld. AR submitted that the assessee is a charitable institution engaged
in imparting charitable purpose of education and its entitlement to
exemption u/s 11/12 depends upon grant of registration u/s 12AB of the
act. Therefore, an opportunity be given to assessee to submit these
evidences to CIT(A) so that the assessee’s application for registration can be
dealt on merit in accordance with law. Ld. DR for revenue did not have any
objection if this case is remanded back to CIT(E). We agree to the
submissions of parties and remit this matter back to the file of CIT(E) for
adjudication afresh after giving necessary opportunities to assessee and
considering assessee’s submission.
Resultantly, this appeal of assessee is allowed for statistical
purposes.
Order pronounced in open court on 30.04.2024.
Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore िदनांक /Dated : 30.04.2024 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYAssistant Registrar Income Tax Appellate Tribunal Indore Bench, Indore
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