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Income Tax Appellate Tribunal, ‘C’ BENCH, KOLKATA
Before: Shri Rajpal Yadav, Vice-(KZ) & Shri Rajesh Kumar
Per Rajpal Yadav, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Exemption), Kolkata dated 25th August, 2023.
(A.Y. 2023-2024) National Tea Research Foundation 2. The grievance of the assessee is that ld. CIT rejected the application of the assessee for grant of registration under section 12A(1)(ac)(iii) of the Income Tax Act.
The Registry has pointed out that the appeal of the assessee is time barred by 154 days. In the application for condonation of delay, the assessee has submitted that ld. CIT(Exemption) has not issued the summons on the registered e-mail of the assessee. The order was also not communicated to the assessee on the registered e-mail of the assessee. For the reasons stated below, while dealing with the appeal of the assessee, we condone the delay and proceed to decide the appeal on merit.
With the assistance of ld. Representatives, we have gone through the record carefully. It emerges out that registered e-mail ID of the assessee on the Income Tax Portal are as under:- mraghunathco@gmail.com ntrf.india@gmail.com
The ld. Counsel for the assessee drew our attention towards the copy of the show-cause notice issued by the ld. CIT(Exemption), which is placed at pages no. 5 & 7 of the paper book. These notices were sent on the e-mail address: ntrf_india@vsnl.net. Thus, according to the assessee, it never received any show-cause notice, which was sent on the wrong e- mail.
(A.Y. 2023-2024) National Tea Research Foundation 6. On due consideration of the above facts and circumstances, we are of the view that the impugned order of the ld. CIT(Exemption) is not sustainable because these notices were sent on someone else e-mail instead of sending them on the registered e-mail of the assessee. Therefore, the impugned order is set aside and ld. CIT(Exemption) is directed to decide the application of the assessee afresh on merit.