PAARIJAT RELIGIOUS CHARITABLE TRUST,AHMEDABAD V. CIT(EXEMPTION), AHMEDABAD

ITA 1152/AHD/2025

AI Insights

The case involves Paarijat Religious Charitable Trust appealing against the denial of registration under Section 12AB and 80G(5) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Exemption), Ahmedabad. The appeals were delayed due to miscommunications and improper guidance from the former Chartered Accountant, which the Tribunal found to be a reasonable cause for the delay. The Tribunal, considering the circumstances and the lack of serious objection from the Revenue, decided to condone the delay but imposed a cost to ensure compliance and seriousness from the assessee's side.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705249 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: SAMMIT L JAIN; SAIYAM SHAH; ARS; WAY
• Keywords: Charitable institution

Judgement Text

" आयकर अपीलीय अिधकरण,अहमदाबाद Ɋायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA Nos.1151&1152/Ahd/2025 Assessment Year: N.A. Paarijat Religious Charitable Trust, A-2102, Paarijat Eclat, Ambli Bopal Road, Boadkdev, Ahmedabad-380054 Vs Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:AAETP9751F] अपीलाथŎ/ (Appellant) Ů̝ यथŎ/ (Respondent) Appellant by : Shri Sammit L Jain & Shri Saiyam Shah, ARs Respondent by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing: 26.06.2025 घोषणा की तारीख /Date of Pronouncement: 30.06.2025 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: These two appeals are filed by the assessee as against denial of registration under Section 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide separate orders both dated 22.10.2024 passed by Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “Ld. CIT(E)”), Ahmedabad. 2. The Registry has noted that there is a delay of 142 days in filing the above appeals by the assessee. The assessee by way of a Notarized Affidavit explained that the delay is due to miscommunications and improper guidance by the former Chartered Accountant on account of his health and other ITA Nos.1151&1152/Ahd/2025 A.Ys. N.A. 2 issues. Later at the time of audited period in the month of May 2025, the assessee trust came to the knowledge of the rejection orders passed by Ld. CIT(E). Thereafter, the assessee trust appointed new Chartered Accountant to file the above appeals. Thus, the delay in filing the appeal is neither willful nor want on but for the reasons stated above and requested to condone the delay and the assessee trust is undertake to file all necessary details / documents before Ld. CIT(E) to consider their application for registration under Section 12AB and 80G(5) of the Act. 3. Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay and setting-aside the matter back to the file of CIT(E), however, for the non-response to various notices cost may be imposed on the assessee. 4. We have considered rival submissions and perused the material available on record and the documents filed in support of the registration under Section 12AB and 80G(5) of the Act. We are satisfied with the explanation offered by the assessee for the delay in filing the above appeals, thus, the delay of 142 days in appeals is hereby condoned. However, to meet the ends of Justice, to set-aside the ex-parte orders we may deem fit it to impose a cost of Rs. 5,000/- payable by the assessee to the Income Tax Department. On payment of the cost of Rs. 5,000/- and production of challan, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee for registration under Section 12AB and 80G(5) of the Act and pass orders in accordance with law. Needless to say, ITA Nos.1151&1152/Ahd/2025 A.Ys. N.A. 3 that the assessee should make use of this final opportunity given to it and furnish all necessary details before Ld. CIT(E) for registration. 5. In the result, the appeals filed by the Assessee are allowed for statistical purposes. Order pronounced in the Court on 30.06.2025 at Ahmedabad. Sd/- Sd/- (NARENDRA P. SINHA) ACCOUNTANT MEMBER (T.R. SENTHIL KUMAR) JUDICIAL MEMBER Ahmedabad, dated 30/06/2025 Tanmay, Sr. P.S. TRUE COPY आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)- 5. िवभागीय Ůितिनिध , अिधकरण अपीलीय आयकर , राजोकट/DR,ITAT, Ahmedabad, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad "