MAHESH DHAM SEVA CHARITABLE TRUST,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 998/AHD/2025

AI Insights

The case involves the Mahesh Dham Seva Charitable Trust appealing against the denial of registration under Section 12AB and 80G(5) of the Income Tax Act by the Commissioner of Income Tax (Exemption), Ahmedabad. The Trust faced a delay of 66 days in filing the appeals, attributed to the Accountant's failure to inform them about the hearing notices, leading to exparte orders. The Tribunal found the explanation for the delay insufficient but allowed the appeals for statistical purposes, emphasizing the need for a fair hearing and reconsideration of the Trust's applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 771868 (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
• Keywords: Charitable institution

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 Mahesh Dham Seva Charitable Trust At Bareja, Near S T Bus Stand, Barejadi, Bareja, Daskroi, Ahmedabad-382425 PAN: AAITM6435F (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Pritesh Shah, CA Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 13-08-2025 Date of pronouncement : 25-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against denial of registration under Section 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide separate orders dated 19.12.2024 and 21.12.2024 passed by Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “Ld. CIT(E)”), Ahmedabad. ITA No: 998 & 999/Ahd/2025 Assessment Year: N.A. Printed from counselvise.com I.T.A No. 998 & 999/Ahd/2025 A.Y. N.A. Page No Mahesh Dham Seva Charitable Trust vs. CIT(E) 2 2. The Registry has noted that there is a delay of 66 days in filing the above appeal. The assessee vide Notarized Affidavit stating that the Accountant failed to inform the hearing notices issued by Ld. CIT(E) which has resulted in passing exparte orders by Ld. CIT(E). Pursuant to the same, there was dispute between the Trustees and the Trust came to know about the rejection order and thereby delay of 66 days in filing the above appeals and 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 considered rival submissions and perused the material available on record. Filing of application for registration u/s 12AB and u/s 80G(5) are through online only and all communications are done through electronic and e-mail mode only. Thus the explanation offered by the assessee, the Accountant failed to inform the hearing notices to the Trust is not acceptable, thereby we impose a cost of Rs.5,000/- payable by the assessee to Prime Minister National Relief Fund within two weeks of receipt of copy of this order. On production of the receipt for payment of cost by the assessee Trust. Ld. CIT(E) is directed to consider the application for registration under section 12AB and u/s. 80G(5) of the Act by giving one more opportunity of hearing to the assessee. Printed from counselvise.com I.T.A No. 998 & 999/Ahd/2025 A.Y. N.A. Page No Mahesh Dham Seva Charitable Trust vs. CIT(E) 3 5. In the result, both the appeals filed by the assessee are allowed for statistical purposes. 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 "