Umia Charitable Trust Vs CIT (ITAT Mumbai)
ITAT Mumbai held that since there was no effective service of orders upon the assessee as the order sent by the department went to spam folder. Thus, delay in filing of an appeal condoned and matter restored back to CIT(E) for fresh consideration.
Facts- The present appeal has been filed by the assessee trust challenging the impugned order dated 21.09.2024, rejection of application 10AB u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961, by the Ld. Commissioner of Income Tax (Exemptions), Mumbai, for the assessment year 2024-25. Notably, there is delay in filing of an appeal and application for seeking condonation of delay filed.
Conclusion- Held that since there was no effective service of orders upon the assessee as the order sent by the department went to spam folder. Therefore, assessee could not come to know regarding the passing of the orders by Ld CIT(E). Thus, keeping in view the principles laid down by Hon’ble Supreme Court in the case of Land Acquisition Collector Vs. Mst katiji, 1987, AIR, Supreme Court, 1353 and also keeping in view the contents of the application for seeking condonation of delay, and also accompanied by a detailed affidavit of the assessee, we condone the delay in filing the present appeal and thus the appeal is admitted to be heard on merits.
