COCOON FOUNDATION,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1522/AHD/2025

AI Insights

The case involves Cocoon Foundation, an assessee-trust, appealing against the decision of the CIT(Exemption), Ahmedabad, which had rejected their application for final registration under section 12A of the Income Tax Act. The rejection was primarily due to the non-furnishing of required details by the assessee, attributed to the trustees' unfamiliarity with income tax procedures and failure to notice communications from the CIT(Exemption). The Tribunal found merit in the assessee's request for a fresh opportunity to present their case, leading to the setting aside of the CIT(Exemption)s order and restoration of the matter for a new decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790710 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 01-08-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: GANESH R. PAWAR
• Keywords: Condonation of delay; Set aside
• Section: 12A

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \u0016ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0016ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.1522/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : - Cocoon Foundation Nr. Bhagvan Nagar Tekra, Paldi, Ahmedabad – 380 007 बनाम/ v/s. The CIT(Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AAATC 9124 H (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Ganesh R. Pawar, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 30/09/2025 घोषणा की तारीख /Date of Pronouncement: 05/12/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 23/08/2024. 2. The assessee, in this appeal, is aggrieved by the action of the Ld.CIT(E) in rejecting the application of the assessee for final/regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act. Printed from counselvise.com ITA No.1522/Ahd/2025 Cocoon Foundation vs. CIT (E) 2 3. The appeal of the assessee is time-barred by 274 days. A separate application for condonation of delay has been filed. 4. We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. 5. The Ld. Counsel for the assessee trust submitted that the trustees of the assessee-trust were not well conversant with the Income Tax related proceedings and procedures. That the email, if any, sent by the Ld. CIT(E) did not come to the notice of the trustees and, therefore, the requisite details could not be furnished before the Ld. CIT(E), resulting to the rejection of the assessee-trust for final registration u/s.12 of the Act. 6. The Ld. Counsel for the assessee has submitted that the non- representation of the assessee and non-furnishing of required details before the Ld.CIT(E) was not intentional. He has submitted that the matter may be restored to the file of the Ld.CIT(E) to reconsider the registration of application of the assessee. 7. The Ld.DR, on the other hand, has relied upon the findings of the Ld.CIT(E). 8. We have considered the rival submissions. Considering the overall facts and circumstances of the case, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the delay in filing the appeal is hereby condoned subject to deposit of costs of Rs.5,000/- to the Prime Minister’s Printed from counselvise.com ITA No.1522/Ahd/2025 Cocoon Foundation vs. CIT (E) 3 National Relief Fund. Subject to the above condition, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of Ld.CIT(E) for decision afresh. In the meantime, the provisional registration granted to the assessee will continue to hold and will be subject to final decision of the Ld.CIT(E) on this restored application. The assessee will furnish the evidence of deposit of the costs of Rs.5,000/- into Prime Minister’s National Relief Fund, before the Ld.CIT(E) and thereafter the ld.CIT(E) will proceed to decide the application of the assessee afresh in accordance with law, after giving proper and adequate opportunity to the assessee-trust to present its case and furnish the necessary details. 9. With the above observation, the appeal of the assessee-trust is treated as allowed for statistical purposes. Order pronounced in the Open Court on 05/12/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 05/12/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT€, Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad Printed from counselvise.com "