Mondal Bagan Milani Sangha vs The ITO, Ward 24(1), Hooghly

Parties Involved

Facts Summary

Mondal Bagan Milani Sangha, a charitable organization, filed an appeal against the order passed by the Commissioner of Income Tax (Exemption) Kolkata dated 23rd November, 2023. The assessee's tax consultant failed to inform them about the notices of hearing, leading to the dismissal of their appeal. The assessee filed an application for condonation of delay, which was accepted by the tribunal. The assessee also requested restoration of their application for registration under section 12A(1)(ac)(iii) of the Act, which was dismissed by the CIT (E). The tribunal decided to restore the issue back to the file of the CIT (E) to offer the assessee a reasonable opportunity to file relevant details and decide the issue in accordance with the law.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Restoration of application for registration under section 12A(1)(ac)(iii) of the Act

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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