NISHKAM SHEWA MANDAL,AHMEDABAD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 1051/AHD/2025

AI Insights

The case involves Nishkam Shewa Mandal, a trust, appealing against the decision of the CIT (Exemption), Ahmedabad, which had rejected their application for registration under section 12A of the Income Tax Act, 1961. The rejection was initially decided ex-parte as the trust did not receive the notices for the hearing due to an oversight in updating their contact information after changing consultants. The tribunal found that the non-representation was not intentional and thus condoned the delay in filing the appeal, restoring the matter to the CIT (Exemption) for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779490 (ITAT-AHMEDABAD)
• Duration Of Justice: 5 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 13-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: MOHIT BALANI
• Keywords: Condonation of delay; Set aside
• Section: 12A

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0012ायपीठ “सी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C ” BENCH, AHMEDABAD \u0016ी संजय गग\u001a, \u0012ाियक सद\u001b एवं \u0016ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.1051/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : N.A. Nishkam Shewa Mandal A-4, Kotarpur, Hansol Ahmeabad – 382 745 (Gujarat_ बनाम/ v/s. The CIT (Exemption) Ahmedabad – 380 015 \u0013थायी लेखा सं./PAN: AAATN 2481 J (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Mohit Balani, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 06/08/2025 घोषणा की तारीख /Date of Pronouncement: 15/10/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee-trust against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 22/10/2024, rejecting the application of the assessee for registration under sub-clause(iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Printed from counselvise.com ITA No. 1051/Ahd/2025 Nishkam Shewa Mandal vs. CIT(E) 2 2. The appeal of the assessee is time-barred by 133 days. A separate application for condonation of delay has been filed. 3. At the outset, the Ld.Counsel for the assessee has submitted that the notices dated 23/07/2024 & 23/08/2024 issued by the Ld.CIT(E) did not come to the knowledge of the assessee-trust as the email-id belonged to the assessee’s former Consultant and the said Consultant had discontinued his professional practice. 3.1. An affidavit of the Trustee of the assessee, in this respect, has been filed, wherein, the assessee submitted the reason for such delay as under: “i. That the Applicant had preferred an application seeking registration under Section 12A(1)(ac) of the Act, before the Learned Commissioner of Income Tax (Exemptions). which came to be rejected vide order dated 22.10.2024, ex-parte. ii. That the notices dated 23.07.2024 and 23.08.2024 for hearing in the said matter were issued to the email ID [e-mail], which belonged to the Applicant's erstwhile consultant. Said consultant had discontinued his professional practice and has thus retired from active services. iii. It is further most respectfully stated and submitted that after the retirement of the erstwhile consultant, a new consultant was appointed by the Applicant. However, the process of change in communication address was inadvertently not carried out. Owing to this inadvertent mistake, even though the Application under the respective law has been moved in time by the Applicant, the notices issued by the concerned authorities were never realised. Printed from counselvise.com ITA No. 1051/Ahd/2025 Nishkam Shewa Mandal vs. CIT(E) 3 iv. After the realisation of passing of the impugned order, on 27.04.2025 by the new consultant, the matter was immediately brought to the attention of the concerned office bearers and thereafter to legal counsel, who initiated the process of vetting and filing the appeal. v. That the appeal was ultimately filed on 13.05.2025, resulting in a delay of 133 days from the date of the impugned order.” 3.2. Therefore, the Ld. Counsel for the assessee has submitted that the non- representation of the assessee and furnishing of required details before the Ld.CIT(E) was not intentional. He has submitted that the matter may be restored to the file of the Ld.CIT(E) to reconsider the registration of application of the assessee. 4. The Ld.DR, on the other hand, has relied upon the findings of the Ld.CIT(E). 5. We have considered the rival submissions. Considering the rival submissions, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the delay in filing the appeal is hereby condoned. Thus, the impugned order of the Ld.CIT(E) is hereby set aside and the matter is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the email/notices issued by the Ld.CIT(E) and will promptly appear and furnish the necessary details as and when called for by the Ld.CIT(E). Printed from counselvise.com ITA No. 1051/Ahd/2025 Nishkam Shewa Mandal vs. CIT(E) 4 6. With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 15 /10/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 15/10/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad-380 015 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (copied matter) : 14.10.2025 2. Date on which the typed draft is placed before the Dictating Member. : 14.10.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 15.10.25 7. Date on which the file goes to the Bench Clerk. : 15.10.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "