Lack of Familiarity With Income Tax E-Filing Portal: ITAT Condones 66 Days Delay, Restores Trust Registration [Read Order]
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.
Also Read:Entire Income Tax Assessment Must Conclude within 30 Months where TPO Reference Exists: ITAT [Read Order]
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.
Also Read:Additional TP Ground on AE as Tested Party Admissible before ITAT: Bombay HC favours Nivea India [Read Order]
Support our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
