Shri Swami Samarth Educational And Charitable Trust vs Commissioner of Income Tax (Exemption)
Case No: ITA No. 3116/DEL/2024 (A.Y.2024-25)
Court: Income Tax Appellate Tribunal, Delhi Bench 'G', Delhi
Date: 3/24/2025
Parties Involved
appellantShri Swami Samarth Educational And Charitable Trust
respondentCommissioner of Income Tax (Exemption)
Facts Summary
This appeal by the assessee, Shri Swami Samarth Educational And Charitable Trust, is directed against an ex-parte order of the Commissioner of Income Tax (Exemptions), Chandigarh, dated 24.02.2023, whereby the application of the assessee for grant of registration under section 12A of the Income Tax Act, 1961, was rejected. The appeal is time-barred by 429 days, but the assessee has filed an application supported by an affidavit citing reasons for the delay. The learned counsel for the assessee s…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal should be condoned?
- 2. Whether the assessee should be granted an opportunity to appear before the CIT(E) and explain the case?
Precedents Relied Upon
2 precedents cited in this judgement.