Jan Kalyan Trust Khera vs ITO Exemptions

PER SUDHIR KUMAR, JUDICIAL MEMBER:

These appeals by the assessee are directed against the order of the Commissioner of Income Tax (Exemption) [hereinafter referred to as “Ld. CIT(E))”] vide order dated 14.11.2024 pertaining to A.Y.2022-23 passed u/s 12A(1) (ac)(ii) r.w.s.12AB and 80G of the Income Tax Act. 1961(herein after referred “the Act”).

These appeals are time barred by 355 days. In the application the assessee stated that the appeal should have filed within 60 days but filed 355 days of delay. He stated that impugned order dated was sent by the department on the email ID [email protected] which does not belong to the assessee. In the Form no. 10 AB the assessee has shown the correct email ID. Because impugned order was not served upon the assessee the appeal could not filed whin time. In the support of the application the assessee has also filed affidavit. The assessee has shown the sufficient cause not to file the appeal within time. We find merit of the contention of the assessee, and condoned the delay in filing the appeals and admit the appeals for adjudication on merits.

The brief facts of the case are that assessee filed an application for registration u/s 12A(1) (ac)(iii) and 10AB for approval u/s 80G of the Act. The Ld. CIT(E) dismissed the both applications in the absence of the relevant evidences.

We have heard the parties and perused the material available on record. We find that Ld. CIT(E) passed the order rejecting the applications filed for registration u/s 12A(1) (ac)(iii) and Form 10AB for approval u/s 80G for not furnishing sufficient documents/ evidences to prove the genuineness of charitable activities. In view of the aforesaid factual matrix and in the interest of justice, we deem fit and proper to remit back the issue to the files of the Ld. CIT(E) with the direction to consider the issues Afresh in appeals, in accordance with law by giving adequate opportunity of being heard to the assessee. However, Assessee is directed to furnish the complete details/evidences before the Ld. CIT(E) in accordance with law and fully co-operate with him during the proceedings, in order to canvass its case properly. We hold and direct accordingly.

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

Order pronounced in the open court 27.04.2026.