KARUNA KARE FOUNDATION,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1214/AHD/2025

AI Insights

The case involves the Karuna Kare Foundation appealing against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under section 80G(5) of the Income Tax Act, 1961. The appeal was initially delayed by 178 days due to administrative oversights, which the Tribunal condoned. The Tribunal noted that the assessee had previously been granted permanent registration under section 12AB and provisional registration under section 80G(5). Considering the circumstances and the assessee's undertaking to comply with future notices, the Tribunal decided to set aside the matter back to the CIT(E) for a fresh consideration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771849 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T. R. Senthil Kumar, Judicial Member Karuna Kare Foundation 502 Pushkar Apartment Opp: Shakti Enclave Judges Bungalow Road Bodakdev Ahmedabad-380054 Gujarat PAN: AAATK8298E (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Ms. Urjita Shah, CA Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 12-08-2025 Date of pronouncement : 25-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the order dated 03/09/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”] denying registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA No: 1214/Ahd/2025 Assessment Year: N.A. Printed from counselvise.com I.T.A No. 1214/Ahd/2025 A.Y. N.A. Page No Karuna Kare Foundation vs. CIT(E) 2 2. The Registry has noted that there is a delay of 178 days in filing the above appeal. The assessee vide Notarized Affidavit explained that the part time Accountant-cum-Clerk not followed the hearing notices issued by Ld. CIT(E) which has resulted in passing exparte order. When the Trust came to know about the rejection order, it was beyond 60 days and finding out a Consultant at Ahmedabad and thereafter filing the appeal at Ahmedabad has resulted in the delay of 178 days. The assessee Trust also undertake to file all necessary details before Ld. CIT(E) if one more opportunity of hearing is given to the assessee. 3. Per contra, Ld. CIT-DR appearing for the Revenue supported the order passed by the Ld. CIT(E) and requested to confirm the same. 4. We have perused the materials available on record and heard rival submissions and we hereby condone the delay of 178 days in filing the above appeal. It is seen from record, the assessee was granted permanent registration under section 12AB of the Act as well as provisional registration under section 80G(5) of the Act by Ld. CIT(E) since the assessee has failed to response to the notices issued by Ld. CIT(E). Considering the undertaking made by the assessee Trust, we deem it fit to set-aside the matter back to the file of Ld. CIT(E) with the direction to consider the materials available on record and grant registration under section 80G(5) of the Act by providing one more opportunity of hearing to the assessee. Printed from counselvise.com I.T.A No. 1214/Ahd/2025 A.Y. N.A. Page No Karuna Kare Foundation 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 25-08-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 25/08/2025 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 "