Agrasain Bhawan Trust Regd Vs DCIT (ITAT Delhi)
ITAT Delhi held that CIT(E) has rejected application for registration u/s. 80G(5)(iii) of the Income Tax Act without giving cogent reason by disposing the matter in hyper technical manner without discussing on merits is not tenable in law. Accordingly, matter remanded back to CIT(E)
Facts- The present appeal has been filed against order passed by the Commissioner of Income Tax (Exemption), Delhi by which the application filed by the assessee / appellant in form 10 AB under clause (iii) of first proviso to sub section (5) of Section 80G of the Income Tax Act, 1961 rejected as non-maintainable by stating that the activities of the appellant Trust has commenced prior much before obtaining provisional approval and the aforesaid application has not been filed within the time limit prescribed therein and not even within the extended time limit provided by relevant circular of CBDT.
Conclusion- Held that rule of procedure are just to handmade to administration of justice and not to penalise anybody and object of procedure only for interest of justice and same should be dealt with in just manner in order to fulfil the end’s of justice. In conclusion, we are inclined to accept the plea of assessee / appellant and remitting the matter back to the file of the CIT(E) to decide the issue afresh on merit, in accordance with law.
