SHRI SHIVBACHAN SEWA SANTHAN ,GHAZIPUR V. COMMISSIONER OF INCOME TAX, EXEMPTION, LUCKNOW, LUCKNOW

ITA 124/LKW/2025

AI Insights

The case involves two appeals filed by Shri Shivbachan Sewa Santhan against the orders of the CIT (Exemptions), Lucknow, concerning the registration under section 12AB and approval under section 80G(5) of the Income Tax Act. The appeals were initially filed beyond the prescribed time limit, but the delay was condoned based on the assessee's application and affidavit. The main contention during the hearings was the lack of sufficient time and opportunity provided to the assessee to present their case and documents as required by the CIT (Exemptions). The Tribunal found merit in the assessee's request for a re-hearing and thus set aside the previous orders, directing a fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772644 (ITAT-LUCKNOW)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2024-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: HIMANSHU NEGI
• Keywords: Condonation of delay; Set aside; Opportunity of being heard

Judgement Text

"I.T.A. No.124 & 125/Lkw/2025 Assessment Year:2024-25 1 IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘B’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No. 124 & 125/Lkw/2025 Assessment year:2024-25 Shri Shivbachan Sewa Santhan House No. 11, Khidirganj Kuvati, Ghazipur. PAN:AAYTS4206N Vs. CIT (Exemptions), Lucknow (Appellant) (Respondent) O R D E R PER SUBHASH MALGURIA:J.M. These two appeals have been filed by the same assessee against the separate orders of learned CIT (Exemptions), Lucknow each dated 31/01/2024. The first appeal relates to the registration u/s 12AB of the Act and the other appeal relates to the approval u/s 80G(5) of the Act. Since both the appeals were heard together and relate to the same assessee therefore, both the appeals are being disposed of by way of this common order for the sake of convenience. Appellant by Shri Himanshu Negi, Advocate Respondent by Shri Sanjay Kumar, CIT, D.R. Printed from counselvise.com I.T.A. No.124 & 125/Lkw/2025 Assessment Year:2024-25 2 2. Both the appeals filed by the assessee are beyond the time limit prescribed u/s 253(3) of the I. T. Act. An application dated 30/01/2025 supported by affidavit was filed by the assessee requesting for condonation of delay in filing of the appeals. Giving detailed description of the facts and circumstances, which caused the delay in filing of the appeals, the assessee has submitted that reasons for late filing of the appeals were really beyond his control and requested that the delay in filing these appeals may be condoned. The learned D.R. for Revenue expressed no objection to condonation of delay and admitting the appeals for hearing. In view of the foregoing, and being convinced with the reasons given by assessee, the delay in filing of these appeals is condoned and the appeals are admitted for decision on merits. 3. We have heard the rival parties and have gone through the material placed on record. We noted that in this case the assessee applied for registration u/s 12AB of the Act vide application dated 17/07/2023. The assessee also applied for grant of approval u/s 80G(5)(vi) of the Act vide application dated 17/07/2023. The learned CIT (Exemptions) asked the assessee to provide evidences that form the satisfaction regarding the genuineness of the activities of the assessee. The learned CIT (Exemptions) passed the orders on the ground that the assessee failed to provide certain documents and evidences. At the time of hearing, Learned A.R. for the assessee submitted that the learned CIT(A) passed impugned order without affording sufficient time and opportunity to the assessee. The learned AR for the assessee further submitted that the orders passed by learned CIT (Exemptions) should be restored back to his file to pass orders afresh after providing reasonable opportunity to the assessee. Under these facts, we feel that one more opportunity should be given to the assessee to explain its case before learned CIT (Exemptions). We are of the view from the facts of Printed from counselvise.com I.T.A. No.124 & 125/Lkw/2025 Assessment Year:2024-25 3 the case that the assessee has not been given proper and sufficient opportunity before disposing of the applications. We, therefore, in the interest of justice set aside the orders of CIT (Exemptions) and restore both the matters back to his file with the direction to consider the applications of the assessee for registration u/s 12AB and grant of approval u/s 80G(5) of the Act afresh after giving proper and sufficient opportunity of being heard to the assessee. The assessee is also directed to be present on the date of hearing and provide the material / clarification as asked for by learned CIT (Exemptions). 4. In the result, both the appeals are allowed for statistical purposes. (Order pronounced in the open court on 26/08/2025) Sd/. Sd/. (ANADEE NATH MISSHRA) (SUBHASH MALGURIA) Accountant Member Judicial Member Dated:26/08/2025 *Singh Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., Lucknow Printed from counselvise.com "