SVKP Polytechnic Kalasala Committee Vs CIT (ITAT Hyderabad)
No Condonation Petition Filed- 12AB Cancellation Appeal Dismissed In Limine for 284-Day Delay
The Hyderabad Bench of the ITAT dismissed the assessee-trust’s appeal for AY 2019-20 against cancellation of registration under section 12AB(4) at the threshold, solely on the ground that the appeal was barred by limitation by 284 days and no application for condonation of delay was filed.
The Tribunal noted that, despite issuance of a defect memo specifically pointing out the delay and other defects (including signing/verification), and despite multiple adjournments, the assessee neither filed a condonation petition nor appeared to prosecute the appeal. In the absence of any explanation for delay, the appeal was held to be not a valid appeal in law, and the Tribunal declined to assume jurisdiction to examine the merits.
Consequently, the ITAT did not go into the merits of the cancellation of registration (alleged undisclosed sale of trust land and non-application of proceeds for charitable purposes) and dismissed the appeal in limine as not maintainable due to limitation.
FULL TEXT OF THE ORDER OF ITAT HYDERABAD
This appeal by the Assessee is directed against the Order dated 25.07.2024 of the learned Commissioner of Income Tax-(Exemptions), Hyderabad passed u/sec.12AB(4) of the Income Tax Act [in short “the Act”], 1961, whereby the Registration of the assessee trust u/sec.12AA/12AB has been cancelled.
