VISHALA RURAL WOMEN AND CHILDREN DEVELOPMENT ORGANIZATION,BIJAPUR V. CIT(EXEMPTIONS), BANGALORE

ITA 1919/BANG/2024

AI Insights

The case involves the Vishala Rural Women and Children Development Organization, which appealed against the decision of the CIT(Exemptions) that denied them registration under section 80G of the Income Tax Act. The appeal was initially delayed due to the serious illness of the assessee's husband, which hindered their ability to coordinate with legal professionals. The tribunal, considering the circumstances and the principles of substantial justice, condoned the delay and allowed the appeal for statistical purposes, restoring the matter to the CIT(Exemptions) for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 34127 (ITAT-BANGALORE)
• Duration Of Justice: 1 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 12-11-2024
• Assessment Year: misc
• Appeal Filed On: 30-09-2024
• Other Referred Cases: Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D.K. MISHRA
• Assessee Lawyers: PRASANNA N URALA
• Section: 80G; 101

Judgement Text

"ITA No.1919/Bang/2024 Vishala Rural Women and Children Development Organization, Bijapur IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI PRAKASH CHAND YADAV, JUDICIAL MEMBER ITA No.1919/Bang/2024 Assessment Year: 2025-26 Vishala Rural Women and Children Development Organization Plot No.174, Vishala Organization Venkatesh Nagar B Bagewadi Road Karnataka 586 101 PAN NO : AAAAV3646E Vs. CIT(Exemptions) Bangalore APPELLANT RESPONDENT Appellant by : Sri Prasanna N Urala, A.R. Respondent by : Sri D.K. Mishra, D.R. Date of Hearing : 12.11.2024 Date of Pronouncement : 20.11.2024 O R D E R PER PRAKASH CHAND YADAV, JUDICIAL MEMBER: The present appeal of the assessee is arising from the order of ld. CIT(Exemptions) dated 21.8.2024. 2. There is a delay of 267 days in filing the present appeal. Explaining the cause of delay, the counsel for the assessee has pointed out that the husband of the assessee was seriously ill and admitted in hospital due to Coronary Angiogram and he was advised for full bed rest, because of which the assessee could not be able to coordinate with the professionals and the delay has happened. 3. The ld. D.R. opposed the prayer of condonation of delay. ITA No.1919/Bang/2024 Vishala Rural Women and Children Development Organization, Bijapur Page 2 of 3 4. Considering the submissions of the AR and material on record, we hereby condone the delay in the present appeal and proceed to decide the appeal on merits. Hon’ble Apex Court in the case of Collector, Land Acquisition Vs. MST.Katiji & Ors., (167 ITR 471) (SC) has held that when technical consideration and substantial justice pitted against each other the cause of substantial justice would prevail. 5. At the outset, ld. Counsel for the assessee has craved one more opportunity before the CIT (Exemptions). Ld. Counsel for the assessee pointed out that the present appeal is filed against the order of CIT(Exemptions), denying the registration u/s 80G of the Act to the assessee trust. He further pointed out that the assessee has duly couriered the documents to the office of CIT(Exemptions). However, the same were returned as not accepted by the courier company due to which nobody from the side of assessee has been able to explain the case of the assessee. 6. Ld. D.R. relied upon the order of authorities below. 7. After considering the rival submissions, we observe that the impugned order of ld. CIT(Exemptions) is an ex-parte order passed against the assessee without dealing with the merits. The ld. CIT(Exemptions) observed that despite granting reasonable opportunities, nobody from the side of assessee, the Ld CIT(E) further observed that no reply has been filed before the ld. CIT(Exemptions). We observe that the counsel for the assessee has produced a courier receipt and a compilation of various documents with a covering letter dated 1.7.2024. However, the same was not able to reach to the office of ld. CIT(Exemptions) because of the technical reasons occurred in courier company. Therefore, considering the totality of the facts, we are of the view that one more opportunity to the assessee may be ITA No.1919/Bang/2024 Vishala Rural Women and Children Development Organization, Bijapur Page 3 of 3 granted in the interest of justice. Hence, the matter is restored to the file of CIT(Exemptions) with a condition that assessee would cooperate in the fresh proceedings and will not take unnecessary adjournments. 8. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20th Nov, 2024 Sd/- (Laxmi Prasad Sahu) Accountant Member Sd/- (Prakash Chand Yadav) Judicial Member Bangalore, Dated 20th Nov, 2024. VG/SPS Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The DR, ITAT, Bangalore. 5 Guard file By order Asst. Registrar, ITAT, Bangalore. "