Ice Hockey Association Of India vs Commissioner Of Income (Exemption)

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Exemption), Delhi [“Ld. CIT(E)”, for short]dated 16.08.2024 u/s 12AB of the Income Tax Act, 1961 (for short, ‘the Act’)

At the threshold, it is noticed that the appeal is time-barred by 63 days. An application for condonation of delay has been filed by the assessee. After considering the reasons explained therein, we hereby condone the delay of 63 days in filing of appeal by the assessee.

Heard both the parties and perused the material on record. We observed that the ld. CIT (E) rejected the application for registration u/s 12A of the Income-tax Act, 1961 (for short ‘the Act’) without giving any opportunity of being heard to the assessee. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (E) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (E) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

In the result, the appeals filed by the assessee are allowed for statistical purposes.