KHAMBHAT TALUKA INDUSTRIAL ASSOCIATION,KHAMBHAT V. THE CIT (EXEMPTION), AHMEDABAD

ITA 1843/AHD/2025

AI Insights

The case involves the Khambhat Taluka Industrial Association appealing against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under Section 12AB and 80G(v) of the Income Tax Act, 1961. The appeals were initially delayed by 608 days due to the Trust's unfamiliarity with the Income Tax matters and the online filing system. The Tribunal considered the Trust's amended objectives, approved by the Charity Commissioner, and the major expenses towards environmental prevention. Despite the Revenue's argument of repeated non-compliance by the Trust, the Tribunal decided to give the Trust another opportunity to present its case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 789060 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 30-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member Khambhat Taluka Industrial Association SRV No. 347, C/O. Technichem Organics, Lunej, Khambhaat-388620 PAN: AAETK9965C (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Mehul K. Patel, A.R. Revenue Represented: Shri Rignesh Das, Sr. D.R. Date of hearing : 27-11-2025 Date of pronouncement : 28-11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These appeals are filed by the Assessee as against the orders dated 23.11.2023 and 28-11-2023 passed by Ld. Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as “Ld. CIT(E)”), denying registration under Section 12AB and 80G(v) of the Income Tax Act, 1961 respectively. ITA Nos: 1843 & 1844/Ahd/2025 Printed from counselvise.com I.T.A No. 1843 & 1844 /Ahd/2025 Khambhat Taluka Industrial Association Vs. CIT(E) 2 2. The registry has noted that there is a delay of 608 days in filing the above appeals. The assessee filed Notarized Affidavit stating that the Trust is not conversant with the Income Tax matter and not familiar with the handling Income Tax Portal. The Trust had made application for amending its main object Clause before the Charity Commissioner, thereby the delay in fling the above appeals and requested one more opportunity be given to the Trust for getting Registration u/s. 12AB and u/s. 80G(v) of the Act. 3. Ld. CIT-DR appearing for the Revenue submitted that in spite of three opportunities given to the assessee Trust, it failed to appear before Ld. CIT(E) and not filed a relevant records which has resulted in passing exparte orders and further there is substantial delay in filing the appeals, therefore requested to dismiss the appeals. 4. Considering the submissions made by rival parties and to meet the ends of justice, more particularly when the amended objects of the Trust which obtained the permission on 18-09-2025 from the Charity Commissioner, which is produced before us as a fresh evidence invoking Rule 29 of ITAT Rules and also considering the major expenses by the Trust is towards environment prevention, we deem it fit to set-aside by imposing a cost of Rs.10,000/- each appeal which is payable to the Income Tax Department within two weeks of receipt of copy of this order. Thus the delay of 608 days in filing the above appeals are hereby condoned. We further direct Ld. CIT(E) to grant one more opportunity of hearing to the assessee Trust on production of the receipt of cost of Rs.20,000/- by the Printed from counselvise.com I.T.A No. 1843 & 1844 /Ahd/2025 Khambhat Taluka Industrial Association Vs. CIT(E) 3 Trust and then decide the Registration u/s. 12AB(1)(b)(ii) and u/s. 80G(v) of the Act in accordance with the provisions of law. Needless to state that the assessee Trust should not plead the ignorance of online/e-filing and co-operate with Ld. CIT(E) to pass orders on merits of the case. 5. In the result, the appeals filed by the Assessee are allowed for statistical purpose. Order pronounced in the open court on 28-11-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 28/11/2025 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 "