Amhi Udyogini Pratishthan Vs CIT (ITAT Mumbai)
The assessee appealed against the order dated 26.07.2024 passed by the Commissioner of Income Tax (Exemptions) rejecting its application for registration under Section 12AB of the Income-tax Act, 1961. The appeal also challenged the invocation of Section 11(1)(c) and the rejection of registration on the basis of expenditure described as “Foreign Conference Expenses.”
At the outset, the Tribunal noted that there was a delay of 511 days in filing the appeal. The assessee sought condonation of delay through a petition supported by an affidavit, stating that provisional registration under Section 12AB and provisional approval under Section 80G(5) had been granted on 11.09.2023 and that an application for regular registration under Section 12AB was filed on 15.01.2024. The assessee explained that the delay occurred due to serious medical issues faced by the trustee responsible for filing the appeal and asserted that the delay was neither deliberate nor intentional. The Revenue did not seriously object to condonation and left the matter to the Tribunal’s discretion.
After considering the explanation and referring to various judicial precedents on condonation of delay, the Tribunal held that the delay resulted from circumstances beyond the assessee’s control, that a reasonable and bona fide cause had been shown, and that there was nothing on record to indicate deliberate delay or mala fides. In the interest of substantial justice, the Tribunal condoned the delay and admitted the appeal for adjudication on merits.
