Uttara Khand Jansahayog Samity vs Commissioner Of Income Tax (Exemption)

PER AMITABH SHUKLA, AM

This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), New Delhi, dated 11.09.2025 passed under section 12AB(1)(b)(ii) of the Act. The word ‘Act’ herein this order would mean Income Tax Act, 1961.

The assessee was called absent.

At the outset, the Registry has identified the delay of 17 days in filing the appeal before the Tribunal. For the reasons stated in the assessee’s condonation petition attributing delay for 17 days to the circumstances beyond its control, we quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) to condone the delay.

The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case.

We have noted from the material on records, that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s 12A dated 11.09.2025 has been passed without giving adequate opportunity of being heard. The fact of ex-parte order of CIT(E) is evident from the conclusion drawn by him in his order to reject assessee’s application on premise of non-submission of required documents. We are conscious that no litigant gains by non-prosecution of its case. In the interest of justice, we remit the matter back to the file of Ld. CIT(E) for re-adjudication de novo, in accordance with law and by passing a speaking order. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.