NAVYUG CHARITABLE SEVA SAMITI,AHMEDABAD V. THE CIT (EXEMPTION), AHMEDABAD

ITA 263/AHD/2025

AI Insights

The case involves Navyug Charitable Seva Samiti, a charitable trust, appealing against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under section 12AB of the Income Tax Act, 1961. The denial was based on the Assessee's failure to provide necessary documents and submissions during the registration process. The Tribunal noted a delay in the filing of the appeal by 62 days, which was attributed to outdated email information. Although the Tribunal condoned the delay, it imposed a cost on the Assessee for non-compliance with procedural requirements. The Tribunal's decision allows the Assessee another opportunity to comply and secure registration, emphasizing procedural adherence and the importance of communication updates.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 126021 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-04-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside; Charitable institution
• Section: 12A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Navyug Charitable Seva Samiti Manglam Society, Viramgam, Ahmedabad City Gujarat-382150 PAN: AABTN2001M (Appellant) Vs The CIT (Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Rajesh C. Shah, A.R. Revenue Represented: Adjournment Application filed Date of hearing : 22-04-2025 Date of pronouncement : 24-04-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:- This appeal is filed by the Assessee as against the order dated 02.09.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). There was a delay of 62 days in filing of this appeal. The assessee has filed an affidavit explaining the reason for delay. It is submitted that all the communications were received on the email of the old ITA No. 263/Ahd/2025 I.T.A No. 263/Ahd/2025 Page No Navyug Charitable Seva Samiti vs. CIT(E) 2 management/trustee and that the new email was inadvertently not updated. Considering the explanation of the assessee, the delay in filing the appeal is condoned. 2. Brief facts of the case is that the assessee is a charitable Trust and filed registration application u/s 12A(1)(ac)(iii) of the Act in Form 10AB along with supporting documents. The Ld. CIT(E) issued hearing notice on 03/07/2024 and on 06/08/2024 via email to furnish certain details/documents for granting registration. The assessee neither filed any submissions nor sought for any adjournments, therefore Ld. CIT(E) denied registration u/s. 12A of the Act, as he was not satisfied about genuineness of the activities of the trust and that the activities of the trust were in consonance with the objects of the trust. 3. The Ld. Counsel submitted that the assessee Trust is prepared to file all required documents before Ld. CIT(E) for registration and therefore requested to set aside the matter back to the file of Ld. CIT(E) for granting registration. The explanation of the assessee that communication was received on the email of the old management and that the new email was not updated is not found a reasonable explanation for non-compliance before the CIT(E). Therefore, we deem it fit to impose a cost of Rs. 5,000/- on the assessee, payable to the Income Tax Department within two weeks from the date of receipt of copy of this order. On production of receipt for payment of the cost, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee for registration in accordance with the provisions of law. I.T.A No. 263/Ahd/2025 Page No Navyug Charitable Seva Samiti vs. CIT(E) 3 4. In the result, the appeal filed by the Assessee is allowed for statistical purpose. Order pronounced in the open court on 24 -04-2025 Sd/- Sd/- (T.R. SENTHIL KUMAR) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 24/04/2025 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 "