TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>ITAT allows appeal against registration rejection under section 12A(1)ac(iii), restores matter for fresh adjudication with proper hearing</h1> <h3>Mata Sita Vedic Kanya Gurukul Versus The C.I.T (E), Delhi</h3> ITAT Delhi allowed the appeal against CIT(E)'s rejection of registration under section 12A(1)ac(iii) of the Income-tax Act, 1961 for A.Y. 2025-26. The ... Delay filing appeal before CIT(A) - 'reasonable cause' for non-participation before the CIT(E) - HELD THAT:- As submitted by assessee that the founder trustee was suffering from cancer and hence she could not tend to the trust matters. We find that the CIT(E) has decided the issue without appreciation of facts. We are of the considered view that the assessee has reasonable cause for not participating before the CIT(E). Thus, we are of the considered view that the matter be restored back to the file of the ld. CIT(E) to decide the issues afresh after allowing adequate opportunity of being heard to the assessee. The Appellate Tribunal (ITAT Delhi) heard an appeal against the order of the ld. CIT(E), New Delhi dated 12.12.2024 for A.Y. 2025-26, concerning rejection of registration under section 12A(1)ac(iii) of the Income-tax Act, 1961. The assessee's delay in filing the appeal was condoned due to the founder trustee's serious illness (cancer), which constituted a 'reasonable cause' for non-participation before the CIT(E). The Tribunal held that the ld. CIT(E) had decided the issue 'without appreciation of facts' and, in the interest of justice and fair play, restored the matter to the ld. CIT(E) for fresh adjudication after affording the assessee a reasonable opportunity of being heard. The assessee was directed to provide necessary information/documents. The appeal (ITA No. 1560/DEL/2025) was allowed for statistical purposes.
TaxTMI 
TaxTMI 
