SOURA BAPTIST CHRISTIAN MANDALI SAMMILANI,GAJAPATI V. CIT (EXEMPTION), HYDERABAD

ITA 390/CTK/2025

AI Insights

This case involves an appeal by Soura Bapist Christian Mandali against the order of the CIT(Exemption), Hyderabad, which rejected the assessee's claim for registration under section 80G of the Income Tax Act for the assessment year 2025-2026. The assessee had previously been granted provisional registration and applied for regular registration on 05.11.2024, which was after the stipulated time frame. The CIT(Exemption) rejected the application due to the delay without providing an opportunity for the assessee to explain the delay. The Tribunal found that the authority had the power to condone the delay and emphasized the principles of natural justice and judicial jurisprudence, leading to the restoration of the matter to the CIT(Exemption).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717387 (ITAT-CUTTACK)
• Duration Of Justice: 1 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 08-07-2025
• Laws Referred To: Section 80G of the Income Tax Act
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ASHIM KUMAR CHAKRABORTY
• Assessee Lawyers: S.K.SARANGI
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

" आयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश क ुमार, लेखा सदस्य क े समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.390/CTK/2025 (नििाारण वर्ा / Assessment Year : 2025-2026) Soura Bapist Christian Mandali Sammilani Bethany Bunglow, Serango, Gajapati, 761207 Vs CIT(Exemption), Hyderabad PAN No. : AAATS 5122 P (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Shri S.K.Sarangi, CA राजस्व की ओर से /Revenue by : Shri Ashim Kumar Chakraborty, CIT-DR सुनवाई की तारीख / Date of Hearing : 12/08/2025 घोषणा की तारीख/Date of Pronouncement : 12/08/2025 आदेश / O R D E R Per Bench : This is an appeal filed by the assessee against the order dated 17/06/2025 passed in Application No.CIT(EXEMPTION),HYD/2024- 25/12AA/14011 for the assessment year 2025-2026, thereby rejecting the assessee’s claim for registration u/s.80G of the Act. 2. It was submitted by the ld. AR that the assessee had provisions registration for the assessment years 2022-2023 to 2024-2025. It was the submission that the assessee had applied in Form 10AB for regular registration u/s.80G of the Act on 05.11.2024. It was the submission that as the assessee had not filed the application for regular registration at Printed from counselvise.com ITA No.390/CTK/2025 2 least six months before the expiry of the provisional registration or within six months from the date of commencement of the activities, whichever is earlier. The ld.CIT(E) has rejected the application for registration. It was the submission that no opportunity was granted to the assessee to explain the delay. It was the prayer that the issues may be restored to the file of ld. CIT(E) so that the assessee could explain the delay. 3. In reply, ld.CIT-DR vehemently supported the order of the ld. CIT(E). 4. We have considered the rival submissions. A perusal of the facts of the present case clearly shows that the assessee has filed regular registration u/s.80G of the Act on 05.11.2024. The last date of registration is 31.03.2025. The six months prior to the end of provisional registration starts on 30.09.2024. Admittedly, the assessee has filed the application only on 05.11.2024. When the power for granting the registration is available with an authority, the power to condone the delay in filing the application is also available with the authority. This is a part of principle of natural justice and judicial jurisprudence. Before rejecting an application for registration on account of delay, it would be worthwhile to grant the assessee an opportunity of being heard. This being so, in the interest of justice, the issues in this appeal in respect of grant of registration u/s.80G of the Act is restored to the file of ld. CIT(E) for granting the assessee adequate opportunity to explain the delay in filing the application for regular registration u/s.80G of the Act. Printed from counselvise.com ITA No.390/CTK/2025 3 5. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 12/08/2025. (राजेश क ुमार) (RAJESH KUMAR) (जाजज माथन) (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यानयक सदस्य / JUDICIAL MEMBER ददनाांक Dated 12/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशािुसार/ BY ORDER, (Assistant Registrar) आयकर अपीलीय अधिकरण, कटक/ITAT, Cuttack Date Initial 1. Draft dictated on 12.08.25 Sr.PS 2. Draft placed before author 12.08.25 Sr.PS 3. Draft proposed & placed before the second member JM/AM 4. Draft discussed/approved by Second Member. JM/AM 5. Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. File sent to the Bench Clerk Sr.PS 8. Date on which file goes to the Sr.PS 9. Date on which file goes to the Head Clerk. 10. Date of dispatch of Order. 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कटक / DR, ITAT, Cuttack 6. गार्ज फाईल / Guard file. सत्यापपत प्रयत //True Copy// Printed from counselvise.com "