KARADA KALA SAHITHYA PRATHISTANA GURUDHAMA,ENMAKAJE V. COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI

ITA 579/COCH/2025

AI Insights

The case involves the Karada Kala Sahithya Prathistana Gurudhama, a trust registered for charitable purposes, which appealed against the decision of the Commissioner of Income Tax (Exemption), Kochi. The CIT(E) had rejected the trust's application for registration under section 12A of the Income Tax Act, 1961, due to the delay in filing the application in Form No. 10AB. The trust had filed the application late and also submitted a petition for condonation of delay, which the CIT(E) did not address before dismissing the application. The Tribunal found that the CIT(E) had not properly considered the condonation petition and thus remanded the case for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772057 (ITAT-COCHIN)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: LEENA LAL
• Keywords: Condonation of delay; Opportunity of being heard; Charitable institution

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH :: COCHIN BEFORE SHRI INTURI RAMA RAO, AM& SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 579/Coch/2025 Karada Kala Sahithya .......... Appellant PrathistanaGurudhama, Enmakaje, Perla P.O., Kasaragod, Kerala-671552 [PAN: AADTK 8826 B] vs. Commissioner of Income Tax (Exemption) .......... Respondent Kochi. Appellant by: None Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 22.08.2025 Date of Pronouncement: 26.08.2025 O R D E R Per Inturi Rama Rao, AM: This is an appeal filed by the Assessee-trust directed against the order passed by the learned Commissioner of Income Tax (Exemption), Kochi [for short, ‘CIT(E)’] dated 24.06.2025 rejecting the application filed in Form No. 10AB for grant of registration u/s.12A of the Income Tax Act, 1961 (for short, 'the Act'). 2. Brief facts of the case are that appellant is a trust duly registered with the objects of charitable purpose. The appellant was granted temporary registration under section 12AB of the Act, Printed from counselvise.com 2 ITA No. 579/Coch/2025 Karada Kala Sahithya Prathistana Gurudhama which is validupto31/03/2024. The application in Form No. 10AB was not filed within the prescribed time, but filed on 16/11/2024. The appellant also filed a petition for condonation of delay in filing the application, however, Ld. CIT(E) without dealing with the petition for condonation of delay, had proceeded with dismissal of application on the grounds of delay. 3. Being aggrieved by the above order, the appellant is in appeal before us in the present appeal.Admittedly, the Ld. CIT(E) had not dealtwith the condonation petition filed by the appellant-trust seeking condonation of delay in filing the application. Therefore, we are of the considered opinion that the matter requires remand to the file of Ld. CIT(E) for fresh disposal of the application in accordance with law after dealing with the petition for condonation of delay in filing the application and after providing a reasonable opportunity of being heard to the appellant. 4. In the result, appeal filed by the appellant stands partly allowed. Order pronounced in open Court on 26th August, 2025. Sd/- Sd/- (RAHUL CHAUDHARY) JUDICIAL MEMBER (INTURI RAMA RAO) ACCOUNTANT MEMBER Cochin, Dated: 26th August, 2025 Printed from counselvise.com 3 ITA No. 579/Coch/2025 Karada Kala Sahithya Prathistana Gurudhama vr/- Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order Assistant Registrar ITAT, Cochin Printed from counselvise.com "