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Tribunal grants appeal due to pandemic delay, orders reevaluation of registration denial under Income Tax Act The Tribunal allowed the appeal filed by the assessee due to a delay in filing the appeal during the COVID-19 pandemic and the rejection of registration ...
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Tribunal grants appeal due to pandemic delay, orders reevaluation of registration denial under Income Tax Act
The Tribunal allowed the appeal filed by the assessee due to a delay in filing the appeal during the COVID-19 pandemic and the rejection of registration under section 12AA of the Income Tax Act, 1961. The Tribunal found that the Commissioner erred in not considering the documents submitted by the assessee and remitted the matter back for reconsideration, directing the Commissioner to provide another opportunity for the assessee to submit its case for registration. The order denying registration was set aside, and the matter was remitted for reevaluation based on the documents and submissions provided by the assessee.
Issues involved: The judgment involves the denial of registration under section 12AA of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax [Exemption], Ahmedabad.
Summary:
Issue 1: Delay in filing appeal during COVID-19 pandemic
The appeal was filed by the assessee against the order denying registration under section 12AA of the Act. The registry noted a delay of 143 days in filing the appeal, which fell under the COVID-Pandemic situation. Citing a Supreme Court judgment extending time limits for filing appeals due to the pandemic, the Tribunal accepted the appeal for adjudication.
Issue 2: Rejection of registration under section 12AA
The assessee, a Public Charitable Trust, applied for registration under section 12AA with the object of running educational institutions and other charitable activities. The Ld. CIT[E] rejected the application citing non-submission of required documents and lack of verification of trust activities. The Tribunal found that the Ld. CIT(E) erred in not considering the documents submitted by the assessee and remitted the matter back for reconsideration, directing the Ld. CIT(E) to provide another opportunity for the assessee to submit its case for registration u/s. 12AA.
In conclusion, the Tribunal allowed the appeal filed by the assessee for statistical purposes, setting aside the order denying registration and remitting the matter back to the Ld. CIT(E) for reevaluation based on the documents and submissions provided by the assessee.
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