MATRUSHRI MUKTABEN MORARJIBHAI NATHWANI CHARITABLE TRUST,RAJKOT V. THE CIT (EXEMPTION), AHMEDABAD , AHMEDABAD

ITA 1289/AHD/2025

AI Insights

The case involves the Matrushri Muktaben Morarjibhai Nathwani Charitable Trust appealing against an order from the Commissioner of Income Tax (Exemption), Ahmedabad, concerning Section 80G(5)(iii) of the Income Tax Act. The appeal was dismissed primarily due to procedural deficiencies, including a substantial delay in filing without a condonation application and the appellant's failure to appear or respond to multiple hearing notices. The tribunal's decision reflects a strict adherence to procedural requirements, emphasizing the importance of active participation and communication from appellants in legal proceedings.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839702 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 04-06-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: SPEED POST WAS ALSO RETURNED UNSERVED
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No. 1289/AHD/2025 Assessment Years: NA Matrushri Muktaben Morarjibhai Nathwani Charitable Trust, Akshar Marg, Opp. Luhar Hair Pariar, Kalawad Road, Rajkot, Gujarat – 360005 [PAN – AAGTM1396M] Vs. Commissioner of Income Tax (Exemption), Ahmedabad - 380015 (Appellant) (Respondent) Assessee by None Revenue by Shri Alpesh Parmar, CIT-D.R Date of Hearing 19.02.2026 Date of Pronouncement 25.02.2026 O R D E R PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER: This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Exemption), Ahmedabad, [in short “the CIT(E)”] dated 03.09.2024 in the proceeding u/s. 80G(5)(iii) of the Income Tax Act. 2. There was a delay of 186 days in filing of this appeal. No condonation application has been filed by the assessee. The defect was notified to the assessee on 21.07.2025 and a reminder was also sent on 11.08.2025. However, the defect has not been rectified and no Printed from counselvise.com ITA No. 1289/Ahd/2025 Matrushri Muktaben Morarjibhai Nathwani Charitable Trust Vs. CIT(E) 2 condonation application has been filed by the assessee. In fact, the notices sent to the assessee by speed post was also returned unserved with the remark “Not known”. The assessee was allowed four opportunities of hearing on 15.09.2025, 17.11.2025, 20.01.2026 and finally on 19.02.2026, but no one was present on behalf of the assessee on any of the occasion. Neither any adjournment application was filed by the assessee. Considering the fact that the assessee has not explained the delay in filing of this appeal and that it is not interested in persecuting the matter, the appeal of the assessee is dismissed. 3. In the result, the appeal of the assessee dismissed. Order pronounced in the Court on 25/02/2026 at Ahmedabad. Sd- Sd/- (TR SENTHIL KUMAR) (NARENDRA PRASAD SINHA) Judicial Member Accountant Member Dated – 25th February, 2026 Neelesh Kumar True Copy आदेश आदेश आदेश आदेश क\u0002 क\u0002 क\u0002 क\u0002 \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप \u0003ितिलिप अ ेिषत अ ेिषत अ ेिषत अ ेिषत/Copy of the Order forwarded to : 1. अपीलाथ\u0007 / The Appellant 2. \b यथ\u0007 / The Respondent. 3. संबंिधत आयकर आयु / Concerned CIT 4. आयकर आयु (अपील) / The CIT(A) 5. िवभागीय \bितिनिध, आयकर अपीलीय अिधकरण / DR, ITAT, 6. गाड\u0014 फाईल /Guard file. आदेशानुसार आदेशानुसार आदेशानुसार आदेशानुसार/BY ORDER, उप उप उप उप/सहायक सहायक सहायक सहायक पंजीकार पंजीकार पंजीकार पंजीकार (Dy./Asstt.Registrar) आयकर आयकर आयकर आयकर अपीलीय अपीलीय अपीलीय अपीलीय अिधकरण अिधकरण अिधकरण अिधकरण, अहमदाबाद अहमदाबाद अहमदाबाद अहमदाबाद / ITAT, Ahmedabad Printed from counselvise.com "