Samarpan Charitable Trust, Anand V. The CIT(Exemption), Ahmedabad

ITA 1181/AHD/2024

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 6418 (ITAT-AHMEDABAD)
• Duration Of Justice: 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-06-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 17-06-2024
• Assessment Year: misc
• Appeal Filed On: 30-05-2024
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H. PHANI RAJU
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Charitable institution
• Section: 12AA; 119; 10(23C)

Judgement Text

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरणआयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठअहमदाबाद 瀈यायपीठ अहमदाबाद 瀈यायपीठ ‘A’ अहमदाबाद। अहमदाबाद।अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD ] ] BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER AND SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER ITA Nos.414&452/Ahd/2024 Assessment Year: N.A. Navjivan Chertiable Trust, Karnavati Com, Amdavadi Highway, Balasinor, Mahisagar-388255 Vs The Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:AACTN8004F] अपीलाथ / (Appellant) यथ / (Respondent) ITA Nos.793&1023/Ahd/2024 Assessment Year: N.A. Shri Chamunda Mataji Madh Trust, Chamunda Road, Nr. Chamunda Taleji, Taleti, Chotila, Surendranagar-363520 Vs The Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:ABBTS7408N] अपीलाथ / (Appellant) यथ / (Respondent) ITA Nos.944&945/Ahd/2024 Assessment Year: N.A. Powertrac Cheritable Trust, Sarve No. 451, Newage IND., Nr. G.I.D.C., Wadhwan, Surendranagar-363035 Vs The Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:AAETP4269J] अपीलाथ / (Appellant) यथ / (Respondent) ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 2 ITA Nos.1171&1172/Ahd/2024 Assessment Year: N.A. Help Friend Foundation, 24, Ambaji Mandir, Nr. Suthar Faliyu, Khankuva, Anand-388205 Vs The Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:AACTH3441G] अपीलाथ / (Appellant) यथ / (Respondent) ITA No.1181/Ahd/2024 Assessment Year: N.A. Samarpan Charitable Trust, 2390, Karamsad, Pathak Wad, Anand-388325 Vs The Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:ABDTS9397N] अपीलाथ / (Appellant) यथ / (Respondent) ITA No.1191/Ahd/2024 Assessment Year: N.A. Mahek Charitable Trust, 9, Snehratnam Society, Sangodpura, Jitodiya Road, Anand-388001 Vs The Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:AADTM9020F] अपीलाथ / (Appellant) यथ / (Respondent) Appellant by : Shri Mehul K. Patel, A.R. Respondent by : Shri H. Phani Raju, CIT DR स ु नवाई क तार ख/Date of Hearing: 18.06.2024 घोषणा क तार ख /Date of Pronouncement: 20.06.2024 आदेश/O R D E R PER BENCH: These bunch of appeals are filed by different assessees denying final registration under Section 12AA, 10(23C) and 80G(5) of the Income Tax Act, 1961 as against the orders passed by Commissioner of Income Tax (Exemption) as follows: ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 3 Sr. No. ITA No. Name of the Assessee Order under Section & Date Delay in filing appeal before ITAT Remarks 1. 414/Ahd/2024 Navjivan Charitable Trust 12AA 10.01.2024 NIL Ex-parte order 2. 452/Ahd/2024 Navjivan Charitable Trust 80G 24.01.2024 NIL Late filing of Form 10AB 3. 793/Ahd/2024 Shri Chamunda Mataji Madh Trust 12AA 19.02.2024 NIL Ex-parte order 4. 944/Ahd/2024 Powertrac Charitable Trust 12AB 19.02.2024 17 days Ex-parte order 5. 945/Ahd/2024 Powertrac Charitable Trust 80G 07.03.2024 NIL Late filing of Form 10AB 6. 1023/Ahd/2024 Shri Chamunda Mataji Madh Trust 80G 13.03.2024 3 days Late filing of Form 10AB 7. 1171/Ahd/2024 Help Friend Foundation 12AA 18.09.2023 195 days Ex-parte Order 8. 1172/Ahd/2024 Help Friend Foundation 80G 26.09.2023 187 days Late filing of Form 10AB 9. 1181/Ahd/2024 Samarpan Charitable Trust 80G 10.01.2024 82 days Late filing of Form 10AB 10. 1191/Ahd/2024 Mahek Charitable Trust 10(23C) 27.03.2024 9 days Late Filing of Form 10AB 2. The Registry has noted that there are delays in filing six appeals before this Tribunal. Respective Assessee Trusts have filed separate Notarized Affidavits explaining the delay in filing the appeal as follows:- ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 4 “That I am not at all conversant with the Income Tax matters nor do I operate computers or log into the Income Tax Portal. Our Trust has never faced Income Tax litigation in the past. It was only recently in the month of April, 2024, that I came to know about rejection of Exemption / Registration u/s 10(23C) of the Act in the case of one Trust of Anand in case of Mahek Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate at Ahmedabad to prepare and file the appeal before Hon’ble ITAT, Ahmedabad Bench. Hence, the delay has occurred due to this bonafide reason and unavoidable circumstances, and in the interest of justice, the delay in filing this appeal, may kindly be condoned, and appeal may kindly be decided on merits, and oblige.” 3. The Ld. Counsel Mr. Mehul K. Patel appearing for the assessees brought to our notice the various Circulars issued by CBDT and the latest Circular No. 7/2024 dated 25.04.2024, wherein the Board under Section 119 of the Act, with a view to avoid and mitigate genuine hardship in late filing of the applications, the Board has extended time till 30.06.2024 for registration under Section 10(23C), under Section 12AA and Section 80G(5) of the Act. Therefore, pleaded to condone the delay in filing the appeals by the respective assessee trust. Further, the above Assessee Trusts are located in small and remote places of Balasinar, Chotila and Anand of Gujarat and they could not comply with the e- filing procedure and the delay may be condoned. Ld. CIT-D.R. Mr. H. Phani Raju appearing for the Revenue has no serious objection in condoning the delay. Thus, the delays in filing the appeals before this Tribunal by the Assessee Trusts are hereby condoned. 4. Ld. Counsel submitted the assessee was provided hearing notices by email by Ld. Commissioner of Income Tax (Exemption), the assessee neither filed any submissions nor sought for any ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 5 adjournment. Therefore, the application for registration under 12AA of the Act was being rejected by passing ex-parte orders. The Ld. Counsel further submitted though the Assessee Trusts filed its applications within the due dates prescribed under the Act, it could not response to the email notices issued to the Assessee Trusts. However, the Ld. Counsel under taken that it has all relevant materials and evidences in support of its claim for final registration under Section 12AA/12AB/10(23C) of the Act and the Assessee Trusts were already granted provisional registration by Ld. C.I.T(E), therefore, in the interest of justice prayed that one more opportunity be given to the Assessee Trusts for final registration under the Act. 5. Ld. CIT-D.R. has no serious objection in setting-aside the matter to the file of Ld. CIT(E) but with a condition that the Assessee Trusts should make use of this final opportunity and produce all necessary documents and details before CIT(E). 6. Heard rival submissions, and perused the materials available on record. We hereby set-aside in ITA No. 414/Ahd/2024, 793/Ahd/2024, 944/Ahd/2024, 1171/Ahd/2024 and 1191/Ahd/2024 back to the file of Ld. CIT(E) to give one more opportunity of hearing to the respective Assessee Trusts. Needless to say the Assessee Trusts should furnish all the relevant materials, documents and the records for final registration of the Trust under the Act and Ld. CIT(E) pass orders in accordance with law. 7. In the result, the appeals filed by the Assessee Trusts in ITA Nos. 414/Ahd/2024, 793/Ahd/2024, 944/Ahd/2024, 1171/Ahd/2024 and 1191/Ahd/2024 are allowed for statistical purposes. ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 6 8. Remaining appeals namely ITA No. 452/Ahd/2024, 945/Ahd/2024, 1023/Ahd/2024, 1172/Ahd/2024 and 1181/Ahd/2024 are late filing of Form 10AB by the respective Assessee Trusts for registration under Section 80G(5) of the Act. As per the CBDT Circular No. 7/2024 dated 25.04.2024 the same is covered by Para 4.1 of the Circular which reads as under:- “4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30.06.2024.” 9. Thus, The appeals filed by Assessee Trusts are covered by the above Circular No. 7/2024 dated 25.04.2024. Accordingly, in the interest of justice, the above appeals are restored to the file of Ld. CIT(E) for de-novo consideration after giving due opportunity of hearing to the Assessee Trusts and thereafter pass orders in accordance with law. 10. In the result, the appeals filed by the Assessee Trusts in ITA No. 452/Ahd/2024, 945/Ahd/2024, 1023/Ahd/2024, 1172/Ahd/2024 and 1181/Ahd/2024 are allowed for statistical purposes. Order pronounced in the Court on 20.06.2024 at Ahmedabad. Sd/- Sd/- (ANNAPURNA GUPTA) ACCOUNTANT MEMBER (T.R. SENTHIL KUMAR) JUDICIAL MEMBER Ahmedabad, dated 20/06/2024 Tanmay, Sr. P.S. TRUE COPY ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 7 आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ! / The Appellant 2. "यथ! / The Respondent. 3. संबं&धत आयकर आय ु (त / Concerned CIT 4. आयकर आय ु (त)अपील (/ The CIT(A)- 5. वभागीय त न&ध ,आयकर अपील य अ&धकरण,राजोकट/DR,ITAT, Ahmedabad, 6. गाड1 फाईल /Guard file. आदेशान ु सार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपील य अ&धकरण, ITAT, Ahmedabad 1. Date of dictation : 18-06-2024 2. Date on which the typed draft is placed before the Dictating Member. : 18-06-2024 3. Date on which the approved draft comes to the Sr.P.S./P.S : 18-06-2024 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 20-06-2024 7. Date on which the file goes to the Bench Clerk. : 20-06-2024 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order :