Sri Ghantavathara Swami Kainkarya Trust v. The CIT (Exemption)

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Sri Ghantavathara Swami Kainkarya Trust, against the order of the Learned Commissioner of Income Tax (Exemption), Chennai, dated 17.05.2023, rejecting the application filed by the assessee on 25.11.2022 under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, seeking registration under section 12AB of the Act. The assessee's counsel submitted that there was a delay of 361 days in filing the appeal due to reasons beyond the control of the assessee, including technical glitches in the network/computer that prevented the assessee from receiving notices from the office of the Ld.CIT(E). The assessee-Trust couldn't appear/represent before the Ld.CIT(E), leading to an ex parte order.…

Legal Issues

• 1. Whether the delay of 361 days in filing the appeal should be condoned?
• 2. Whether the order passed by the Ld.CIT(E) was ex parte and violated natural justice?

Judgment Outcome

Decided in favour of Assessee.

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