9911796707
TMI Blog2024 (5) TMI 1548X X X X Extracts X X X X X X X X Extracts X X X X ..... for grant of approval u/s 80G(5) ex-parte qua the assessee. 2. The appeal in ITA No. 8/Asr/2024 has been filed delayed by 291 days beyond the prescribed limitation period and reason for delay is supported with the affidavit dated 16.04.2024. The assessee has explained the reason for the delay in filing the above said appeal before the Tribunal that the ex-parte order passed by the ld. CIT(E) Chandigarh dated 18.01.2023 was never came to the knowledge of the appellant as it was not served physically nor on the email. The ld. AR contended, it came to its knowledge on routine visit of the Income Tax Portal (ITBA) that the impugned order was being passed by the ld. CIT(E), Chandigarh and immediately the appeal was filed before the Tribunal on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Form of application with the correct email address on the Income Tax Portal which would be pick up by the system for service of the statutory notices and order passed by the lower authorities. However, in view of the violation of the principles of natural justice, as the appellant-assessee was not having knowledge of the notices of the impugned ex-parte order dated 18.01.2023 rejecting the application of the assessee u/s 80G(5) by the ld. CIT(E) needs to be reconsidered in the interest of justice. We, accordingly, condoned the said delay of 291 days in filing the appeal before the Tribunal and advise the appellant assessee to be careful in future while filling up the prescribed Form in respect of giving the postal address and email add ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e matter to the file of the ld. CIT(A) to examine and adjudicate the application of the appellant assessee file in clause (iii) to sub-section 5 to section 80G for grant of registration u/s 80G(5) of the Act afresh after granting adequate opportunity of being heard and considering the written submission filed on record. At the same time, the appellant assessee shall co-operate in the fresh proceedings before the ld. CIT(E). 8. Before parting, it is pertinent to mention that the Bench has not expressed any view on the merits of the case and hence, the ld. CIT(E) shall be at liberty to adjudicate the application as per amended law in ITA No. 8/Asr/2024 on identical facts, our observation and findings given in ITA No.8/Asr/2024 shall apply to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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