ITAT allowed appeal for statistical purposes. The assessee trust was new to income tax litigation and online portal e-filing.
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, in a matter relating to trust registration, condoned the delay of 66 days. The delay was caused due to the fact that the appellant-assessee was unfamiliar with income tax litigation and the e-filing portal.
Registration under Section 12A of the IncomeTax Act, 1961 (the Act) was denied by the Commissioner of Income Tax (Exemption), Ahmedabad. The registry noted a delay of 66 days in filing of the present appeal.
Gurudwara Sahib Shaheed, the assessee trust filed a notarized affidavit explaining that the trust is granted provisional registration under section 12AB and applied for regular registration in Form 10AB which was rejected by CIT(E). The assessee admitted that they had never faced income tax litigation and were not conversant with online portal e-filing. On the other hand, the Department argued that appropriate cost is to be levied on the assessee trust.
The bench, comprising Narendra Prasad Sinha (Accountant) and T.R.Senthil Kumar (Judicial), imposed a cost of INR 5000/- payable by the assessee to the Income Tax Department within two weeks of receipt of copy of order. The tribunal condoned the delay of 66 days. Due to the production of cost payment challan, CIT(E) was instructed to give one more opportunity of hearing.
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