Sarvhitkari Adhyatmik Kendra Vs CIT (Exemptions) (ITAT Chandigarh)
The Chandigarh Bench of the Income Tax Appellate Tribunal considered an appeal against rejection of an application seeking registration under section 12A(1)(ac)(iii) of the Income-tax Act, 1961. The registration was denied by the Commissioner of Income Tax (Exemptions), Chandigarh, on the ground that the assessee had furnished only partial details as required, leading to rejection of the application. The assessee filed an appeal with a delay of 424 days, attributing the delay to a lapse on the part of its counsel and supported the request for condonation with an affidavit from the secretary of the trust.
The assessee submitted that it was now in a position to substantiate its claim if provided another opportunity of hearing. The Department opposed interference with the impugned order. After considering the submissions, the Tribunal condoned the delay, emphasizing principles of natural justice. It restored the matter to the file of the Commissioner (Exemptions) for fresh consideration and directed the assessee to plead and prove its case without delay. The appeal was allowed for statistical purposes by the Income Tax Appellate Tribunal Chandigarh.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
Aforesaid appeal by assessee arises out of an order of Ld. Commissioner of Income Tax (Exemptions), Chandigarh [CIT(E)] dated 26-03-2024 rejecting registration application as filed by the assessee seeking registration u/s 12A(1)(ac)(iii). Upon perusal of para-3 of the impugned order, it could be seen that the application has been rejected since the assessee filed only partial details as required which led Ld. CIT(E) to deny the registration. Aggrieved the assessee is in further appeal before us.
