Maa Chintpurni Mandir Trust Vs Income Tax Officer

Parties Involved

Facts Summary

The Maa Chintpurni Mandir Trust filed an appeal against the order of the CIT(E), Chandigarh, which rejected its section 12A registration application under the Income Tax Act, 1961. The appeal was filed with a delay of 638 days, which was condoned in the larger interest of justice. During the hearing, it was noted that the CIT(E) had proceeded ex-parte against the assessee, and the assessee did not appear for the hearing. Ms. Amish S. Gupt, representing the revenue, argued that the appeal should be dismissed as the assessee had not provided any explanation or evidence to support its case.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned.
• 2. Whether the appeal should be dismissed due to the assessee's failure to appear and provide evidence.

Judgment Outcome

Decided in favour of Assessee.

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