CONNECT SIGNAL,JAIPUR V. CIT EXEMPTION, JAIPUR

ITA 751/JPR/2025

AI Insights

The case involves two appeals by Connect Signal, Jaipur, against the orders of the CIT(Exemption), Jaipur, which rejected their applications under sections 12AB and 80G of the Income Tax Act, 1961. The appeals were filed after a delay, which the appellant sought to condone, citing that the notices from the CIT(Exemption) were sent to an incorrect email address. The Tribunal found merit in the appellant's argument regarding the non-receipt of notices and restored the matters to the CIT(Exemption) for a fresh decision, allowing the appellant an opportunity to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712367 (ITAT-JAIPUR)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH OJHA
• Assessee Lawyers: ANOOP BHATIA
• Keywords: Condonation of delay; Set aside; Period of limitation; Non compliance
• Section: 12A; 80G

Judgement Text

" vk;dj vihyh; vf/kdj.k] t;iqj U;k;ihB] t;iqj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A-Bench” JAIPUR Jh xxu xks;y] ys[kk lnL; ,o aJh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI GAGAN GOYAL, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.751 & 752/JPR/2025 Connect Signal 54/72 Saryu Path, Mansarovar, Jaipur. cuke Vs. The CIT( Exemption), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAEAC0829N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri Anoop Bhatia, C.A. jktLo dh vksjls@Revenue by: Shri Rajesh Ojha, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 30/07/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: : 30/07/2025 vkns'k@ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER . This common order is to dispose of the above captioned 2 appeals as these are interconnected and arise out of the same facts. 2. ITA No. 751/JPR/2025.- Appellant-applicant has challenged the impugned order dated 05.12.2024, passed by Learned CIT(E), Jaipur, whereby its application u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 Printed from counselvise.com 2 ITA No. 751 & 752/JPR/2025 Connect Signal, Jaipur. (hereinafter referred to as “the Act”), came to be rejected on the following three grounds:-  Incomplete Form 10AB.  Registration under RPT Act, 1959.  Non-Genuineness of Activities & Non-compliance. In addition thereto, order was also passed regarding cancellation of provisional registration already granted under sub-clause (vi) of clause (ac) of subsection (1) of Section 12A of the Act. 3. Since the appeal came to be presented 68 days after the prescribed period of limitation, application seeking condonation of delay has been filed. 4. ITA No. 752/JPR/2025.- Appellant-applicant has challenged the impugned order dated 05.12.2024, passed by Learned CIT(E), Jaipur, whereby its application u/s 80G of the Act came to be rejected on the following sole ground:-  Approval u/s 80G cannot be granted without registration u/s 12AB. Even provisional approval already granted to the appellant-applicant on 12.01.2022 was also cancelled. Printed from counselvise.com 3 ITA No. 751 & 752/JPR/2025 Connect Signal, Jaipur. 5. Since this appeal also came to be presented 68 days after the prescribed period of limitation, application seeking condonation of delay has been filed with this appeal as well. Contentions- On Condonation of Delay 6. On the point of condonation of delay, ld. AR for the appellant- applicant has drawn our attention to the averments put forth in the applications, supported by affidavit of the Secretary of the applicant, and pointed out that none of the three notices issued by Learned CIT(E) reached the assessee-applicant, as the same were sent at a wrong e-mail address. 7. We have gone through the material available on record and satisfied that the notices appear to have not been sent at the email address of Shri Sunil Chaturvedi, and rather, sent at some other e-mail ID. Accordingly, the delay in filing of the appeals is condoned. On merit 8. While arguing the appeals on merits, the above said submission has been put forth by the Ld. AR for the appellant, urging before us that in the given situation, the matter may be restored to the files of Learned CIT(E) for decision afresh. Printed from counselvise.com 4 ITA No. 751 & 752/JPR/2025 Connect Signal, Jaipur. As discussed above, we have satisfied regarding the ground put forth by the appellant-applicant as regards non compliance before Learned CIT(E) i.e. non communication of the notices to the applicant-appellant at the given email-ID. In this situation, we deem it a fit case to restore the matters to the files of Learned CIT(E) for decision afresh. Result 9. As a result, both the appeals are disposed of, the impugned orders are set aside, and the two applications u/s 12AB and 80G(5)(iii) of the Act are restored to the files of Learned CIT(E) for decision afresh, while affording an opportunity to the applicant-appellant, as observed above, Files be consigned to the record room after the needful is done by the office. Copy of common order be placed in the file of connected appeal. Order pronounced in the open court on 30/07/2025. Sd/- Sd/- ¼xxu xks;y½ ¼ujsUnz dqekj½ (GAGAN GOYAL) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 30/07/2025 *Santosh Printed from counselvise.com 5 ITA No. 751 & 752/JPR/2025 Connect Signal, Jaipur. vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Connect Signal, Jaipur. 2. izR;FkhZ@ The Respondent- CIT(E), Jaipur. 3. vk;dj vk;qDr@ The ld CIT 4. foHkkxh; izfrfuf/k] vk;dj vihyh; vf/kdj.k] t;iqj@DR, ITAT, Jaipur 5. xkMZQkbZy@ Guard File ITA No. 751 & 752/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "