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

ITA 1430/AHD/2025

AI Insights

The case involves Nishkam Shewa Mandal, a trust, appealing against the decision of the CIT (Exemption), which had rejected their application for approval under section 80G of the Income Tax Act, 1961. The rejection was initially due to the trust's registration under section 12A being denied. The trust faced a delay in filing the appeal due to communication issues with their former consultant's email, which was not updated in time. The tribunal found that the delay was not intentional and thus condoned it, restoring the case to the CIT (Exemption) for re-evaluation.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835171 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 14-07-2025
• 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: 80G

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “सी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD \u0016ी संजय गग\u001a, \u0011ाियक 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.1430/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : NA Nishkam Shewa Mandal A-4, Kotarpur Hansol Ahmedabad – 382 475 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 : 12/11/2025 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 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 17/12/2024, rejecting the application of the assessee for approval under clause(iii) of first proviso to sub-section (5) of section 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Printed from counselvise.com ITA No. 1430/Ahd/2025 Nishkam Shewa Mandal vs. CIT(E) 2 2. The appeal of the assessee is time-barred by 136 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 impugned order of the Ld. CIT(E) was communicated to the assessee on 17/12/2024 and, thus, the time-limit to file this present appeal was lapsed on 28/02/2025 and that is why the delay has occurred. The assessee has registered [e-mail] as an official email address for communication, which belonged to the assessee’s former Consultant and the said Consultant had retired from 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 80G (5) of the Income Tax Act before the Learned Commissioner of Income Tax (Exemptions), which came to be rejected on the basis that the Applicant’s registration for S.12A was rejected. ii. The Applicant most respectfully states and submits that the Applicant has registered [e-mail], as an official email address for communication, which belonged to the Applicant's erstwhile consultant, however the said E consultant has retired from active professional practice. Subsequently, a new consultant was appointed by the Applicant; however, the process of updating the communication address with the Department was inadvertently not carried out, due to which important departmental communications could not be effectively accessed by the Applicant. iii. That thereafter the Applicant realised the passing of the order passed in connection with the Application filed u/s S.12A(1)(ac) of the Act which was also passed ex-parte and the application in connection with the said appeal was filed by Applicant's counsel on 13/05/2025 in ITA No. 1051/Ahd/2025. iv. While preparing the paperbook for the Appeal in ITA No.1051/Ahd/2025, the Appellant’s lawyer, realized that the application under Section 80G(5) had also been Printed from counselvise.com ITA No. 1430/Ahd/2025 Nishkam Shewa Mandal vs. CIT(E) 3 rejected vide order dated 17.12.2024 (Impugned Order), Until then, the Applicant had no knowledge of the said rejection order, as no effective communication had been received in this regard. v. That the appeal was ultimately filed on 14.07.2025, resulting in a delay of 136 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 assessee’s application for approval u/s.80G of the Act. 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. 1430/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 is pronounced under provision of Rule 34 of ITAT Rules, 1963 on 09/02/2026. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member िदनांक/Dated 09/02/2026 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(A)- (NFAC), Delhi 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 (dictation on computer)) : 4.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 4.2.2026 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. : 10.2.26 7. Date on which the file goes to the Bench Clerk. : 10.2.26 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 "