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Judgment
PER MADHUMITA ROY, JM:
The instant appeal filed by the assessee is directed against the order dated 22.09.2022 passed by the Ld. Commissioner of Income-tax (Exemptions), Chandigarh [hereinafter referred to as the Ld. CIT(E)] under Section 12AB(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) rejecting the application of the assessee for grant of registration under Section 12A(1)(ac)iii) of the Act.
In this matter, the Ld. CIT(E), in order to examine and verify the objects of the trust or the institution, the genuineness of its activities and compliance with such requirements of any other law for the time being in force as are material for the purpose of achieving its objects, issued a questionnaire to the assessee electronically on 18.08.2022 requesting the applicant to furnish the certain documents/details online through e-proceedings on e-filling portal along with the supporting documents/evidence, point-wise in the sequence by 29.08.2022. To this no compliance was made by the assessee. Another notice was issued on 10.09.2022 fixing the matter for 14.09.2022. Since, again, no compliance was made an ex parte order was passed by the Ld.CIT(E), rejecting the application of the assessee.
Before us, the appeal is filed late in support of which an application was filed and the delay has been explained as the demise of the assessee’s consultant Shri Suresh Kumar Goyal and the consequent delay in appointing another professional, namely, Shri Ravinder Kumar, Chartered Accountant, Rewari on 30.11.2025. The delay is found to be bona fide and there was no intentional on the part of the assessee in pursuing the matter by filing the appeal before us is found and, therefore, the delay is condoned. Further, considering the ex parte order passed by the Ld.CIT(E), we remit the matter back to the file of the Ld.CIT(E) for deciding the issue afresh on merits after considering the material on record and the material required to be filed before the Ld.CIT(E) and any other evidence that the assessee may choose to file at the time of hearing.
In the result, the appeal filed by the Assessee is allowed for statistical purpose.