NEW LIFE GRACE MINISTRIES TRUST,SINDHDURG V. CIT (EXEMPTION), PUNE

ITA 889/PUN/2025

AI Insights

The case involves New Life Grace Ministries Trust appealing against the order of the CIT (Exemption), Pune, which rejected their application for regular registration under section 12A(1)(ac)(vi)-ITEM(B) of the Income-tax Act, 1961. The rejection was primarily due to the non-furnishing of some required details by the assessee. The Tribunal noted that the assessee had initially responded to some queries but failed to provide subsequent details due to reasons beyond their control. Citing precedents and a justice-oriented approach, the Tribunal decided to condone the delay in filing the appeal and restore the matter to the CIT (Exemption) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 780303 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2024-2025
• Appeal Filed On: 31-03-2025
• Other Referred Cases: Collector, Land Acquisition vs. Master Katiji and Others, Inder Singh Vs State of Madhya Pradesh
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMOL KHAIRNAR
• Keywords: Condonation of delay; Reasonable cause; Charitable institution
• Section: 12A

Judgement Text

" आयकर अपीलीय अधिकरण \" ए \" ।येंयपीण प णी या न् IN THE INCOME TAX APPELLATE TRIBUNAL \"A\" BENCH, PUNE BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील स ./ ITA No.889/PUN/2025 धििेंारण वर्ा /Assessment Year: 2024-2025 New Life Grace Ministries Trust, Humarmala, Anav, Kudal, Sindhdurg- 416510 Maharashtra PAN-AABTN4941L Vs. CIT (Exemption), Pune अपीलेंर्थी / Appellant प्रत्यर्थी/Respondent Assessee by: None Department by: Shri Amol Khairnar, CIT-DR Date of hearing: 25-09-2025 Date of Pronouncement: 07-10-2025 आदीश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER:- This appeal at the instance of the assessee is directed against the order of Ld. CIT (Exemption), Pune passed u/s 12AB/(I)(b)(ii) of the Income-tax Act, 1961 dated 10.09.2024. 2. When the case called for none appeared on behalf of the assessee however written submissions alongwith the application for condonation of delay stands duly submitted. 3. Registry has informed that there is a delay of 121 days. In the affidavit for condonation of delay filed by the assessee which is duly notarized, we note that the President of the assessee Trust did not notice the rejection order dated 10.09.2024 served on his e-mail Id Printed from counselvise.com 2 ITA No.889/PUN/2025 [e-mail] and as a result of which the appeal could not be filed before this Tribunal within the prescribed statutory time limit. After hearing the other side and also taking note of the contents of the affidavit filed by the assessee for condonation of delay, we find that sufficient cause prevented the assessee from filing the appeal in prescribed time limit. We therefore in the light of the judgement of Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) and also taking a justice oriented approach condone the delay of 121 days and admit the appeal for adjudication. 4. Though the assessee has raised six grounds of appeal but the sole grievance is that Ld. CIT(E) erred in rejecting the application filed by the assessee on Form No. 10AB dated 31.03.2024 for regular registration u/s 12A(1)(ac)(vi)-ITEM(B). 5. In the written submission filed by the assessee it has been stated that for non furnishing of some details to Ld. CIT(E), the application has been rejected. However placing reliance on the decision of this Tribunal in the case of Swargiya Shriman Shankarlalji Randad Charitable Trust ITA No. 582/PUN/2025 Order dated 27.05.2025. Prayer made for providing one more opportunity to go before Ld. CIT(E) so as to file the remaining details for necessary adjudication. 6. On the other hand Ld. Departmental Representative (DR) vehemently argued supporting the order of the Ld. CIT(E). 7. We have heard rival contentions and perused the records placed before us. We notice that the assessee’s application for Printed from counselvise.com 3 ITA No.889/PUN/2025 regular registration u/s 12A has been rejected by the Ld. CIT(E) since the assessee failed to comply to the notices issued by Ld. CIT(E). 8. We notice that the assessee submitted certain details as asked by Ld. CIT(E) in the notice dated 03.06.2024 but thereafter on subsequent occasions assessee could not respond due to reasons beyond its control. Considering the facts that the assessee is a charitable trust and runs only on the effective working of its trustees and employees and some delay in replying to the notices may have occurred inadvertently. 9. We therefore under the given facts and circumstances and being fair to both the parties and in the larger interest of justice deem it appropriate to provide one more opportunity to the assessee and restore the issue raised in the instant appeal relating to regular registration u/s 12A(1)(ac)(vi)-ITEM(B) of the Act to the file of Ld. CIT(E) for necessary adjudication and to decide in accordance with law after duly considering the submissions, details and other evidence to be filed by the assessee. Needless to mention that proper opportunity of hearing shall be given to the assessee. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes. 10. In the result appeal of the assessee is allowed for statistical purposes. Order pronounced on this 07th day of October, 2025. Sd/- Sd/- (VINAY BHAMORE) (MANISH BORAD) JUDICIAL MEMBER ACCOUNTANT MEMBER Printed from counselvise.com 4 ITA No.889/PUN/2025 प णी/ Pune; ददिेंांक /Dated: 07th October, 2025. Neeta आदीश की प्रधिधलधप अग्रीधर्ि /Copy of the Order forwarded to: 1.अपीलेंर्थी / The Appellant. 2.प्रत्यर्थी / The Respondent. 3.The Pr. CIT concerned. 4.धवभेंगीय प्रधिधिधि, आयकर अपीलीय अधिकरण, \"A\" बाच, प णी / DR, ITAT, \"A\" Bench, Pune. 5.गेंर्ा फेंइल / Guard File. आदीशेंि सेंर / BY ORDER, Senior Private Secretary आयकर अपीलीय अधिकरण, प णी /ITAT, Pune. Printed from counselvise.com "