Shree Seva Samaj Trust vs. The CIT(E)

Parties Involved

Facts Summary

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), National Faceless Appeal Centre (NFAC), Delhi, dated 26/10/2024, rejecting the application of the assessee for registration under section 12A of the Income Tax Act, 1961. The appeal is time-barred by 45 days. The appellant had not been informed about the notices and the ex-parte order by the appointed auditor. The appellant came to know about the order in March-2024 and filed the present appeal in April-2024. The Ld. Counsel for the assessee submitted that the requisite details were furnished online but escaped the attention of the Ld. CIT(E).…

Legal Issues

• 1. Whether the application for registration under section 12A of the Income Tax Act, 1961 was rejected due to non-furnishing of requisite details?
• 2. Whether the delay in filing the appeal can be condoned?

Judgment Outcome

Decided in favour of Assessee.

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