Distributed Solar Power Association, New Delhi V. CIT(E), New Delhi

ITA 30/DEL/2019

AI Insights

The case involves the Distributed Solar Power Association appealing against the order of the Commissioner of Income Tax (Exemption), New Delhi, which dismissed their application for registration under section 12A of the Income Tax Act, 1961. The appeal was initially filed with a delay of 37 days, and although a condonation of delay application was submitted, it was found to be deficient in necessary factual details and lacked proper attestation. Consequently, the tribunal dismissed the appeal on the grounds of limitation without delving into the substantive issues of the case.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 129182 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 8 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 05-09-2023
• Assessment Year: misc
• Appeal Filed On: 02-01-2019
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Condonation of delay
• Section: 12A; 12AA

Judgement Text

ITA No.- 30/Del/2019 Distributed Solar Power Associatiion Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘B’: NEW DELHI) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No:- 30/Del/2019 Distributed Solar Power Association, New Delhi. Vs. CIT(E), New Delhi. PAN No: AADAD1481C APPELLANT RESPONDENT Assessee by : None Revenue by : Shri T James Singson, CIT( DR) Date of Hearing : 06.09.2023 Date of Pronouncement : 14.09.2023 ORDER PER ANUBHAV SHARMA, JM This appeal has been preferred by the Assessee against the order dated 28.09.2018 in case No. CIT(E)/12A/D-2048/2018-19/9037 passed by Commissioner of Income Tax (Exemption), New Delhi, dismissing application for Registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) 2. None appeared by the assessee and the case was called for hearing and the record shows notices have been issued to the assessee on various occasion. The ITA No.- 30/Del/2019 Distributed Solar Power Associatiion Page 2 of 3 impugned order U/s 12AA of the Act was passed on 28.9.2018 and appeal was instituted on 03.01.2019 with a delay of 37 days. Earlier on 8.2.2022, the Bench has observed that the assessee is directed to remove the defect in the appeal as no application for condonation of delay has been filed. The record shows the condonation of delay application is on record, which has no facts necessary to adjudicate the question on sufficiency of reasons. The affidavit filed along with the application also does not disclose such facts and even is not attested as required under the law. In the light of aforesaid facts, the appeal is dismissed barred by limitation. Order pronounced in the Open Court on 14.09.2023 Sd/- Sd/- (N.K. BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14 /09/2023. Pooja/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA No.- 30/Del/2019 Distributed Solar Power Associatiion Page 3 of 3 Date of dictation Date on which the typed draft is placed before the dictating Member Date on which the typed draft is placed before the Other Member Date on which the approved draft comes to the Sr. PS/PS Date on which the fair order is placed before the Dictating Member for pronouncement Date on which the fair order comes back to the Sr. PS/PS Date on which the final order is uploaded on the website of ITAT Date on which the file goes to the Bench Clerk Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the Order