PRAGATI PRAYAAS FOUNDATION vs. CIT (EXEMPTION)
Case No: ITA No. 5059/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’’ : NEW DELHI)
Date: 2/24/2024
Parties Involved
appellantPRAGATI PRAYAAS FOUNDATION
respondentCIT (EXEMPTION)
Facts Summary
This appeal has been filed by the Assessee, PRAGAATI PRAYAAS FOUNDATION, against the rejection of an application for registration under section 12AB of the Act by the Ld. CIT(E), Delhi. The rejection was issued on 27.03.2024. The appellant claims that the rejection was due to technical glitches on the ITBA portal, which prevented the Assessing Officer (AO) from receiving the documents submitted by the assessee. The assessee had uploaded the documents three times, and acknowledgments confirmed pr…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned.
- 2. Whether the order of the Ld. CIT(E) should be set aside due to technical glitches in the ITBA portal preventing document submission.