Karuna Kare Foundation vs. CIT(E)

Parties Involved

Facts Summary

The appeal was filed by Karuna Kare Foundation against the order dated 03/09/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration under section 80G(5) of the Income Tax Act, 1961. The assessee explained that the delay in filing the appeal was due to the part-time Accountant-cum-Clerk not following the hearing notices issued by the CIT(E), resulting in an exparte order. The assessee also undertook to file all necessary details if given another opportunity of hearing. The CIT-DR supported the order passed by the CIT(E) and requested to confirm the same.…

Legal Issues

• 1. Whether the delay of 178 days in filing the appeal should be condoned?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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