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Facts
The assessee, Shri Veer Shiksha Samiti, applied for registration under Section 12A(1)(ac)(iii) of the Income Tax Act, 1961, after a delay beyond the six-month limitation period. The CIT (Exemption) rejected the application without explicitly condoning the delay or providing a proper opportunity for hearing on the merits.
Held
The tribunal held that the CIT (Exemption) erred by not first deciding on the condonation of delay and by violating principles of natural justice. The tribunal condoned the delay and remitted the matter back to the CIT (Exemption) for a fresh decision on merits after providing an opportunity of hearing to the assessee.
Key Issues
The key legal issues were the condonation of delay in filing the application for registration under Section 12A and the violation of natural justice by the CIT (Exemption) in not providing an opportunity of hearing.
Sections Cited
Section 12A(1)(ac)(iii), Section 12AB
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
ORDER
PER SUNIL KUMAR SINGH, JUDICIAL MEMBER
This appeal has been preferred by the assessee against the order dated 30.06.2025 passed by Ld. CIT (Exemption), Bhopal on assessee’s application No. CIT (Exemption), Bhopal/2024-25/12AA/12031, wherein Ld. CIT(E) has rejected assessee’s application for its registration u/s 12A(1)(ac)(iii) r.w.s. 12(AB) of the Income Tax Act, 1961.
The adjournment request of the assessee was rejected. Heard the parties and perused the records.
Briefly stating, assessee filed an application in form 10AB for registration u/s 12A(1)(ac)(iii) of the Act, 1961 on 18.11.2024 after its provisional registration on 23.09.2021 beyond the period of limitation of six months. Ld. CIT(E), observed that the appellant did not submit any reason or hardship for the delay, however,