SP Seva Sansthan Foundation vs. Income Tax Officer

Parties Involved

Facts Summary

The assessee, S P Seva Sansthan Foundation, filed an appeal against the order of the Commissioner of Income Tax (Exemptions), Jaipur, dated 27/08/2023, which rejected the registration under section 12A of the Income Tax Act, 1961. The assessee raised the ground that the rejection of registration was erroneous. The assessee's representative filed an affidavit explaining the delay in filing the appeal, citing engagement in multiple charitable activities and irrelevant attempts to challenge the rejection order. The Departmental Representative objected to condoning the delay, arguing that the reasons provided were insufficient. The Tribunal heard the parties and perused the materials on record.…

Legal Issues

• 1. Whether the delay of 85 days in filing the appeal should be condoned?
• 2. Whether the matter should be remanded to the file of the Commissioner of Income Tax (Exemptions) for fresh adjudication?

Judgment Outcome

Decided in favour of Assessee.

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