S.K. V EDUCTIONAL TRUST, CHENNAI,CHENNAI vs. ITO, EXEMPTIONS WARD-3, CHENNAI, CHENNAI

This appeal filed by the assessee is directed against the order of the ld. Commissioner of Income Tax (Exemptions), Chennai, dated 24.11.2022.

The appeal filed by the assessee is delayed by 309 days in filing the appeal, for which, the assessee has filed detailed petition for condonation of the delay in the form of an affidavit. By referring to the above affidavit, the ld. Counsel for the assessee has submitted that there is reasonable cause for the delay and the delay in filing the appeal is neither wilful nor wanton and prayed for condonation of delay and to admit the appeal for adjudication. Against the above submissions, the ld. DR has not raised any serious objection. Considering the affidavit filed for condonation of delay, we hereby condone the delay in filing the appeal and admit the appeal for adjudication.

Brief facts of the case are that the assessee filed an application on 02.05.2022 in Form No. 10AB under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 [“Act” in short] seeking grant of registration under section 12AB of the Act. Accordingly, the assessee was requested to furnish relevant documents/details. Since there was no response from the assessee, the ld. CIT(E) rejected the application filed by the assessee.

On being aggrieved, the assessee is in appeal before the Tribunal. By filing copies of various documents including trust deed, the ld. counsel for the assessee has submitted that no notice has been served on the registered e-mail ID of the assessee and prayed for affording an opportunity to furnish complete details as required by the ld. CIT(E).

On the other hand, the ld. DR fairly conceded that the assessee may be afforded one more opportunity of being heard.

We have heard both the sides, perused the materials available on record and gone through the order passed by the ld. CIT(E) including paper book filed by the assessee containing trust deed, Form 10A filed by the assessee and other documents. Since proper notice to the assessee’s e-mail ID was not served upon, the assessee was not able to furnish complete details before the ld. CIT(E) for grant of registration under section 12AB of the Act. Therefore, we set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E) with a direction to afford reasonable opportunity of being heard to the assessee and decide grant of registration under section 12AB of the Act in accordance with law after considering the details as may be filed by the assessee.