MATRUSHRI NIRUBA CHARITABLE TRUST-BHAVNAGAR,BHAVNAGAR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 486/AHD/2025

AI Insights

The case involves the Matrushri Niruba Charitable Trust appealing against the orders of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under sections 12AB and 80G(5) of the Income Tax Act, 1961. The Trust argued that the rejection order was not validly communicated, leading to a significant delay in filing the appeals. The Tribunal found the delays in filing the appeals to be justifiable and condoned them, allowing the Trust another opportunity to present their case for registration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 717620 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 03-03-2025
• 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 “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Matrushri Niruba Charitable Trust-Bhavnagar Dwarkesh, Opp: Trupti Flats Kalubha Road, Bhavnagar, Pin Code: 364001, Gujarat PAN: AAHTM3886H (Appellant) Vs CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Manoj P Gohil, A.R. Revenue Represented: Shri R. P. Rastogi, CIT-DR Date of hearing : 06-08-2025 Date of pronouncement : 12-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- These two appeals are filed by the assessee as against separate orders dated 09/10/2023 and 17-12-2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”] denying registration under section 12AB and u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). ITA No. 486 & 487/Ahd/2025 Printed from counselvise.com I.T.A No. 486 & 487/Ahd/2025 Page No Matrushri Niruba Charitable Trsut vs. CIT(E) 2 2. The registry has noted that there is a delay of 428 days in filing the above appeal in ITA No. 486/Ahd/2025 and 3 days in filing the appeal in ITA No. 487/Ahd/2025. The assessee submitted that rejection order denying registration u/s. 12AB was communicated to the assessee on 09-10-2023 but the same was due to technical error of Income Tax Department not able to downloaded with the content mentioned therein with 0 KB file. Therefore the assessee not received valid rejection order. When the assessee contacted the Income Tax Office to provide the copy of the order. Thus the delay may be condoned. 2.1. Similarly in ITA No. 487/Ahd/2025 there is a delay of 3 days in filing the appeal and pleaded to condone the delay. 3. Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay. Thus the delay of 428 days and 3 days in filing the above appeals are hereby condoned. 4. Ld. Counsel Shri Manoj P Gohil appearing for the Assessee specifically undertook that trustees will file all required details, documents before Ld. CIT(E) for the purpose of granting registrations u/s. 12AB and u/s. 80G(5) of the Act. 5. We have given our thoughtful consideration and perused the materials available on record. Recording the above submissions of both parties and to meet the ends of justice, we impose a cost of Rs. 5,000/- payable by the assessee Trust to the Income Tax Department within two weeks of receipt of copy of this order and Printed from counselvise.com I.T.A No. 486 & 487/Ahd/2025 Page No Matrushri Niruba Charitable Trsut vs. CIT(E) 3 producing challan for payment of Rs.5,000/-, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee Trust for granting registrations u/s. 12AB and u/s. 80G(5) of the Act and pass orders in accordance with the provisions of law. 6. In the result, the appeals filed by the Assessee are allowed for statistical purposes. Order pronounced in the open court on 12-08-2025 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 12/08/2025 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 "