JAHALDHAM CHARITABLE TRUST,BANASKANTHA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1385/AHD/2025

AI Insights

The case involves the Jahaldham Charitable Trust, which appealed against the decision of the CIT (Exemption), Ahmedabad, rejecting their application for approval under section 80G of the Income Tax Act, 1961. The appeal was initially time-barred by 426 days, for which a condonation of delay was sought. The tribunal found that the delay was due to the negligence of an appointed accountant and the trustees' unfamiliarity with income tax proceedings. The tribunal, considering the charitable activities of the trust and the circumstances of the delay, decided to set aside the CIT (E)'s order and remand the case for a fresh decision on its merits.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835971 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 30-06-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: URJITA SHAH
• Keywords: Condonation of delay; Set aside; Charitable institution
• Section: 80G

Judgement Text

" आयकर अपीलीय अिधकरण,अहमदाबाद \u0011ायपीठ “ए“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0011ाियक सद एवं अ पूणा\u001b गु!ा, लेखा सद क े सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.1385/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : NA Jahaldham Charitable Trust Tenivada, Vadgam Banaskantha – 385 210 (Gujarat) बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AADTJ 5073 D (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Ms. Urjita Shah, CA Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 03/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 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 27//2024 against the rejection of the assessee’s application seeking approval u/s. 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Printed from counselvise.com ITA No.1385/Ahd/2025 Jahaldham Charitable Trust vs. The CIT E) 2 2. The appeal is time-barred by 426 days. A separate application for condonation of delay has been filed, wherein, it has been stated that, the trustees of the assessee are not much aware about the income-tax proceedings and that they had appointed an accountant to look into their income tax related matters. The said accountant did not properly look into the matter and, therefore, the assessee could not furnish the requisite details and information before the Ld. CIT(E). Even the assessee could not notice the passing of the impugned order of the Ld. CIT(E). The accountant appointed by the assessee did not properly look into the matter resulting the aforesaid delay. Considering the averments made in the application, the delay in filing the appeal is hereby condoned. 3. The Ld. Counsel for the assessee has submitted that the assessee-trust is located in a remote area. The assessee-trust is doing charitable activities, such as, education to the liberally needy people and to spread awareness regarding environmental protection and conservation, etc. He has further submitted that the assessee has a fair case on merits and that in the interests of justice, the assessee may be given an opportunity to present its case before the Ld. CIT(E). 4. Considering the rival submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(E). Therefore, the impugned order of the Ld. CIT(E) is set aside and the matter is restored to the file of the Ld. CIT(E) with a direction to decide the appeal of the assessee on merits after giving adequate opportunity of hearing to the assessee to present its case. It is also directed that the assessee will promptly respond to the notices of hearing issued by the Ld. CIT(E) and will not seek unnecessary adjournments. Printed from counselvise.com ITA No.1385/Ahd/2025 Jahaldham Charitable Trust vs. The CIT E) 3 5. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 09/02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/02/2026 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(E)- Ahmedabad – 380 015 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 1. Date of dictation (dictation pad is attached with file) : 3.1.2026 2. Date on which the typed draft is placed before the Dictating Member. : 4.1.2026 3. Date on which the approved draft comes to the Sr.P.S./P.S : 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. : 9.2.26 7. Date on which the file goes to the Bench Clerk. : 9.2.26 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 : Printed from counselvise.com "