JAN SAHYOG VIKAS TRUST,BANASKANTHA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1016/AHD/2025

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The case involves Jan Sahyog Vikas Trust, which appealed against the decision of the Commissioner of Income-tax (Exemptions), Ahmedabad, rejecting their application for registration under section 12AB of the Income Tax Act, 1961. The CIT(Exemption) had also cancelled the provisional registration previously granted to the trust. The appeal was initially filed late due to miscommunication and mishandling by the trust's accountant, who failed to follow up appropriately on the rejection and did not seek timely legal advice. The Tribunal acknowledged the procedural error by the CIT(Exemption) in not allowing the trust a chance to present its case or submit necessary documents.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786401 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 07-05-2025
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: URJIT SHAH
• Keywords: Condonation of delay; Non compliance
• Section: 12A; 80G

Judgement Text

"आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ ‘C’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.1016/Ahd/2025 Asstt.Year : - Jan Sahyog Vikas Trust Badarpura Bhutedi Palanpur Banaskantha 385 001 Gujarat. PAN : AABTJ 7405 K Vs. The CIT(Exemption) Vejalpur Ahmedabad. (Applicant) (Responent) Assessee by : Shri Urjit Shah, CA Revenue by : Shri Rignesh Das, CIT-DR सुनवाई क तारीख/Date of Hearing : 15/10/2025 घोषणा क तारीख /Date of Pronouncement: 17/11/2025 आदेश आदेश आदेश आदेश/O R D E R PER MAKARAND V.MAHADEOKAR, AM: This appeal has been preferred by the assessee against the order passed by the Commissioner of Income-tax (Exemptions), Ahmedabad [hereinafter referred to as “CIT(Exemption)”], dated 22.10.2024 whereby the learned CIT(Exemption) rejected the assessee’s application filed in Form No. 10AB under section 12AB(1)(ac)(iii) of the Income-Tax Act, 1961 [hereinafter referred to as “the Act”] for grant of registration under section 12AB and also cancelled the provisional registration earlier granted to the assessee under the said provision. 2. The ground raised by the assessee in appeal reads as under: Printed from counselvise.com ITA No.1016/Ahd/2025 2 1. Learned CIT (Exemption) erred in law and facts by making the order by rejecting the application filed in form 10AB for registration u/s 12A(1)(AC)(iii) of the IT act for not producing documents required by the authority. 2. Due to non compliance by the side of Accountant, documents are pending to produce against the notice issued by the authority and not submitted appeal on time against rejection order, hence we will require permission for condonation of delay in filing appeal. 3. Appellant craves to add, alter or delete any grounds either before or in the course of hearing of the appeal. 3. The applicant/appellant filed application for registration of the trust in Form 10AB under Sub-clause (iii) of clause (ac) of sub-section 12A of Income Tax Act, 1961. The said application was rejected and provisional registration was also cancelled by the CIT(E) vide order dated 22.10.2024. 4. Being aggrieved by the said order, the applicant/appellant filed the present appeal belatedly by 127 days for the reason set out in application for condonation of delay and the affidavit of the trustee. The applicant/appellant stated that on receipt of the order dated 22.10.2024 passed by the CIT(E), the applicant not aware that the same has to be challenged that is why asked some friends who were tax practitioners, but the accountant instead of going to CA, made fresh application for Section 12A of Act. Thereafter I started follow up about status of approval under Section 12A and 80G of Income Tax Act, 1961, however that accountant was not responding and stopped picking up the phone calls. Later on upon constant follow up with the accountant cum clerk, he intimated us about the facts as mentioned in this affidavit and confessed that he had not visited any CA or Advocate for filing an appeal against the Section 12A and 80G rejection order and also apologize for his wrong attempts. Thus, there was delay which appears to be genuine hence, condoned. 5. As regards to the merits of the case, the CIT(E) has not given opportunity of hearing to the applicant /Appellant as well as not given time to file the details, therefore, it will be appropriate to remand back this Printed from counselvise.com "