DABGAR SAMAJ CHARITABLE TRUST, DAHOD,DAHOD V. CIT( EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 230/AHD/2025

AI Insights

The case involves the Dabgar Samaj Charitable Trust appealing against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under section 12AB of the Income Tax Act, 1961. The Trust argued that the delay in filing the appeal was due to the trustees being senior citizens unfamiliar with e-filing and email access, leading to an unnoticed rejection order. The Tribunal found the delay in filing the appeal to be neither willful nor wanton and thus condoned it, setting aside the earlier order and remanding the case for a fresh hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717613 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 29-01-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Dabgar Samaj Charitable Trust Mangalam Furnichar Dahod Road, Limdi, Jhalod Dahod-389151, Gujarat PAN: AADTD1560D (Appellant) Vs CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri R. P. Rastogi, CIT-DR Date of hearing : 06-08-2025 Date of pronouncement : 12-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order dated 22/10/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”] denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. The registry has noted that there is a delay of 29 days in filing the above appeal. The assessee by a Notarized Affidavit stated that ITA No. 230/Ahd/2025 Printed from counselvise.com I.T.A No. 230/Ahd/2025 Page No Dabgar Samaj Charitable Trust vs. CIT(E) 2 the Trustees are Senior Citizens not conversion with the Income Tax matter, more particularly e-filing and accessing emails. Thus the rejection order passed by Ld. CIT(E) was unnoticed. Similar rejection order in the case of another Trust came through the knowledge of the Trustee, then after verification, the assessee found the rejection order in its own case. Thereafter the assessee trust entrusted the matter to the Tax Advocate at Ahmedabad which has resulted in the delay of 29 days in filing the above appeal. The delay is neither willful nor wanton and requested to condone the delay. 3. The Ld. Counsel further submitted the rejection of the exparte order is also not noticed the two hearing notices sent by email given by Ld. CIT(E) on 23-07-2024 & 23-08-2024. However he undertook that the assessee trust will appear before Ld. CIT(E) by producing all relevant materials and documents and requested to grant one more opportunity of hearing, in the interest of natural justice. 4. Considering the above submissions of the Ld. Counsel, the delay of 29 days in filing the appeal is hereby condoned by imposing a cost of Rs.5,000/- payable to the Income Tax Department within two weeks of receipt of copy of this order and produce the receipt of payment of cost, we hereby set-aside the exparte order passed by Ld. CIT(E) with the direction to give one more opportunity of hearing to the assessee for Registration of the Trust and pass order in accordance with law. Needless to say, the assessee should cooperate by filing all required details/documents before Ld. CIT(E) for Registration of the Trust u/s 12AB of the Act. Printed from counselvise.com I.T.A No. 230/Ahd/2025 Page No Dabgar Samaj Charitable Trust vs. CIT(E) 3 5. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 12 -08-2025 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 12/08/2025 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "