GREEN MINDED FOOUNDATION,BAWDI BERA V. ITO WARD 4(1), JAIPUR

ITA 579/JPR/2025

AI Insights

The case involves the Green Minded Foundation, which sought registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961. The application was initially dismissed by the Learned CIT(E) due to an incomplete form and non-genuineness of activities. The foundation appealed to the Income Tax Appellate Tribunal, Jaipur, which found that the appeal was initially barred by limitation but allowed the condonation of delay and restored the matter to the CIT(E) for a fresh decision, considering the lack of compliance with notices was due to non-communication by the authorized representative.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717543 (ITAT-JAIPUR)
• Duration Of Justice: 4 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 12-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RAJESH OJHA
• Assessee Lawyers: P.M. CHOPRA
• Keywords: Condonation of delay; Opportunity of being heard; Non compliance

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 jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,oa Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 579/JPR/2025 Green Minded Foundation C/o Bal Kishan, S/o Man Singh Gehlot, Bawdi Bera Magra Punjala, Jodhpur. cuke Vs. The ITO, Ward-4(1), Jaipur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJCG5696E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assessee by : Shri P.M. Chopra, Adv. jktLo dh vksjls@Revenue by: Shri Rajesh Ojha, CIT-DR lquokbZ dh rkjh[k@Date of Hearing :13/08/2025 mn?kks\"k.kk dh rkjh[k@Date of Pronouncement: /08/2025 vkns'k@ORDER PER: NARINDER KUMAR, Judicial Member On 29.06.2024, appellant-applicant submitted online, an application in Form No. 10AB, seeking its registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Said application has been dismissed vide order dated 05.12.2024, by the Learned CIT(E) on the following two grounds:- Printed from counselvise.com ITA No. 579/JPR/2025 Green Minded Foundation, Jodhpur 2  Incomplete Form 10AB.  Non-Genuineness of Activities & Non-compliance. That is how, the appellant-applicant is before this Appellate Tribunal, by filing an appeal on 12.04.2025. 2. As per deficiency note made by the Registry of this Appellate Tribunal, the appeal is barred by limitation, same having been filed 43 days after the prescribed period. On 13.08.2025, appellant-applicant has submitted an application seeking condonation of delay. Alongwith the application is an affidavit of Shri Narendra Singh Gehlot, who has testified the same as a director of the appellant-applicant. Surprisingly, as per para 1 of the affidavit, the deponent is the proprietor of the “appellant firm”. 3. Ld. AR for the appellant-applicant has submitted that as per impugned order, three notices were issued to the applicant-appellant, but same were received on the registered email ID of the AR for the applicant, through whom the application was submitted online. Ld. AR has further submitted that it is due to non communication of the information by said AR, that none of the three notices could be responded. Accordingly, the only prayer made by Ld. AR for the appellant Printed from counselvise.com ITA No. 579/JPR/2025 Green Minded Foundation, Jodhpur 3 is that while condoning the delay in filing of the appeal, the matter may be restored to the files of Learned CIT(E) so as to enable the appellant to appear there for being heard on the application. 4. Admittedly, Ld. AR for the applicant has not provided email ID that was got registered with the department. In absence thereof, it cannot be said that three notices dated 02.09.2024, 08.10.2024 and 28.10.2024 issued by the office of Learned CIT(E), were delivered on the email ID of the authorized representative of the applicant, through whom the application u/s 12A(1)(ac)(iii) of the Act is stated to have been submitted. But, taking into consideration that even Ld. DR for the department has no objection to the condonation of the short delay in filing of the appeal, and also to the restoration of the application u/s 12A(1)(ac)(iii) of the Act, to the files of Learned CIT(E). we allow the prayer for condonation of delay in filing of the appeal. 5. As noticed above, three notices were issued by the office of Learned CIT(E) for compliance, but none of the notices was complied with. In the situation, Learned CIT(E) had no objection, but to proceed further. 6. As regards the first ground of rejection of the application, in para 2.2. of the impugned order, Learned CIT(E) has observed as to on which aspect, the application submitted online was incomplete. Printed from counselvise.com ITA No. 579/JPR/2025 Green Minded Foundation, Jodhpur 4 As regards the second ground of rejection i.e. non genuineness of activities and non compliance, Learned CIT(E) has observed in para 3.1 the details/information/documents which the applicant never submitted despite notices. 7. As noticed above, the only prayer made by Ld. AR for the applicant- appellant is for referring the matter back on the ground that the authorized representative of the applicant, who was to pursue the application before Learned CIT(E), did not apprise the representative of the applicant about said notices. In this regard, affidavit of the authorized representative of the applicant, who was to pursue the application before Learned CIT(E), should have been submitted. The fact remains that three notices were issued by Learned CIT(E) but same were not complied with. However, taking into consideration the issues involved in the application u/s 12A(1)(ac)(iii) of the Act vide which the applicant sought its registration, but which prayer came to be rejected due to non compliance of notices, we deem it a fit case to restore the application to the files of Learned CIT(E), as not opposed by Ld. DR for the department. Printed from counselvise.com ITA No. 579/JPR/2025 Green Minded Foundation, Jodhpur 5 Result 8. In view of the above discussion, the appeal is disposed of, for statistical purposes, and while setting aside the impugned order the application u/s 12A(1)(ac)(iii) of the Act is restored to the files of Learned CIT(E) for decision afresh, in accordance with law, after affording opportunity of being heard to the applicant. However, taking into consideration, non compliance on the part of the applicant of the three notices, the applicant-appellant is burdened with costs of Rs. 1,000/-. Applicant-appellant to deposit costs in “Prime Minister’s National Relief Fund” and to submit the receipt before Learned CIT(E) before commencement of the proceedings on remand. File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 13/08/2025. Sd/- Sd/- ¼jkBkSM+ deys'k t;UrHkkbZ ½ ¼ujsUnz dqekj½ (RATHOD KAMLESH JAYANTBHAI) (NARINDER KUMAR) ys[kk lnL; @Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 13/08/2025 Printed from counselvise.com ITA No. 579/JPR/2025 Green Minded Foundation, Jodhpur 6 *Santosh vkns'k dh izfrfyfi vxzsf’kr@Copy of the order forwarded to: 1. The Appellant- Green Minded Foundation, Jodhpur. 2. izR;FkhZ@ The Respondent- ITO, Ward-4(1), 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. xkMZ QkbZy@ Guard File ITA No. 579/JPR/2025) vkns'kkuqlkj@ By order, lgk;d iathdkj@Asstt. Registrar Printed from counselvise.com "