Antar Foundation Vs ITO (ITAT Delhi)
Income Tax Appellate Tribunal (ITAT) Delhi bench has granted Antar Foundation another opportunity to submit documents and information to the Commissioner of Income Tax (Exemptions) [CIT(E)] for its Section 12A registration. The Tribunal’s decision, pronounced on June 27, 2025, came after the assessee argued that notices from the CIT(E) were not effectively communicated to its top management, leading to the rejection of its registration application.
Antar Foundation had appealed against the CIT(E)’s order dated October 17, 2024, which denied its application for registration under Section 12A of the Income Tax Act, 1961. The CIT(E) had rejected the application, as well as cancelled the provisional registration granted on June 22, 2022, primarily because the assessee failed to respond to three opportunities provided to furnish necessary details and information.
During the ITAT proceedings, despite no appearance from the assessee’s side, the Tribunal proceeded to hear the Departmental Representative (DR) and review the CIT(E)’s order. In its grounds of appeal, Antar Foundation contended that during the period of June to September 2024, its operational center was located in Uttar Pradesh, which resulted in correspondence not being received at its registered office. Crucially, the assessee claimed that the registered email address was managed solely by the accounts department, who initially failed to bring the CIT(E)’s notices to the attention of the management. By the time the management became aware of the issue, the CIT(E)’s order denying registration had already been passed.
