MAHOR VAISH MAHASANGH,DELHI V. COMMISSION OF INCOME TAX (EXEMPTION), DELHI

ITA 4908/DEL/2025

AI Insights

The case involves Mahor Vaish Mahasangh, a trust, appealing against the order of the Commissioner of Income Tax (Exemption) which rejected their application for provisional registration and cancelled it due to non-response to a request for information. The trust faced administrative challenges and was unrepresented due to the death of its president, which led to a delay in filing the appeal. The tribunal found the reasons for the delay sufficient and decided to remand the case for a fresh examination on its merits.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790255 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 11-08-2025
• Laws Referred To: Section 12AB(1)(b)(ii)(B)
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: D S SIDHU
• Keywords: Condonation of delay

Judgement Text

"P a g e | 1 ITA No.4908/Del/2025 Mahor Vaish Mahashangh IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 4908/Del/2025 (Assessment Years:……………) Mahor Vaish Mahasangh Flat No. 153, Ground Floor, Suraj Apartments MIG, DDA Flats, Pul Pehladpur, New Delhi – 110044 Vs. Commissioner of Income Tax (Exemption) Civic Centre, Minto Road, New Delhi - 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHTM5563F Appellant .. Respondent Appellant by : None Respondent by : Sh. D S Sidhu, CIT, DR Date of Hearing 26.11.2025 Date of Pronouncement 26.11.2025 O R D E R PER ANUBHAV SHARMA, JM: This appeal is preferred by the assessee against the order passed under Section 12AB(1)(b)(ii)(B) dated 06.11.2024 of the Commissioner of Income Tax (Exemption) (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) DIN & Notice No: ITBA/EXM/F/EXM45/2024- 25/1070132487(1). Printed from counselvise.com P a g e | 2 ITA No.4908/Del/2025 Mahor Vaish Mahashangh 2. None appeared on behalf of the assessee at the time of hearing and appellant’s appeal is barred by limitation as there is a delay of 192 days. An application for condonation of delay along with an affidavit has filed on the basis that the president of the trust died on 30.03.2024 which created vacuum leading to administrative difficulties in the organization. Reasons given are sufficient and accordingly we condone the delay and admit the appeal. 3. Further on going through the impugned order we find that Ld. CIT(A) mentions about a letter being issued calling for information to examine the genuineness of activities but no response was received, therefore, the application filed in Form 10AB was rejected and provisional registration was cancelled. 4. It appears that due to death of the president of the trust assessee could not be represented and we consider it appropriate case to restore the issue on merit to the files of the Ld. CIT(E) to issue fresh notice of hearing and decide the application afresh. Appeal is allowed for statistical purpose. Order pronounced in the open court on 26.11.2025 Sd/- (Naveen Chandra) Sd/- (Anubhav Sharma) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26.11.2025 Rohit, Sr. PS Printed from counselvise.com P a g e | 3 ITA No.4908/Del/2025 Mahor Vaish Mahashangh Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "