RADHA MADHAV COMMUNITY EDUCATION TRUST,DELHI V. CIT EXEMPTION, DELHI

ITA 5501/DEL/2025

AI Insights

The case involves Radha Madhav Community Education Trust, which sought registration under sections 12A and 80G(5) of the Income Tax Act, 1961, but faced rejection from the Commissioner of Income Tax (Exemptions). The Trust filed appeals against the rejection, which were initially delayed by nine months due to lack of legal advice and awareness. The Tribunal condoned the delay, noting the absence of malafide intent, and allowed the appeals, emphasizing the need for a comprehensive review of the Trust's educational activities aimed at economically backward students.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 841708 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: misc
• Appeal Filed On: 04-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: MANU RG LUTHRA
• Keywords: Condonation of delay; Set aside; Period of limitation
• Section: 12A; 80G

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER ITA No.5500/Del/2025 (ASSESSMENT YEAR ---) ITA No.5501/Del/2025 (ASSESSMENT YEAR ---) Radha Madhav Community Education Trust, 1111, Neelkanth Apartments, Sector-13, Rohini, Delhi-110085. PAN-AAETR1232M Vs. The Commissioner of Income Tax (Exemption), Delhi. (Appellant) (Respondent) Assessee by Shri ManuRG Luthra, CA Department by Ms. Monika Singh, CIT-DR Date of Hearing 28.01.2026 Date of Pronouncement 25.02.2026 O R D E R PER VIMAL KUMAR, JM: Both the applications for condonation of delay of 9 months in filing appeals and appeals filed by the Assessee/applicant are against the separate orders of Learned Commissioner of Income Tax (Exemptions), [hereinafter referred to as ‘the Ld. CIT(E)’] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’), dated 17.11.2024 rejecting the application in Form 10AB for grant of registration under section 12A and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as’ the Act’) . Printed from counselvise.com 2 ITA Nos.5500 & 5501/Del/2025 Radha Madhav Community Education Trust vs. CIT(E) 2. Ld. Authorized Representative for applicant submitted that due to unavoidable circumstances i.e., lack of legal advice/ awareness regarding appeals process, the applicant could not file appeal within period of limitation. The explanation for the delay does not smack of malafides as applicant has not gained anything by not filing appeals within period of limitation. Therefore, delay of 9 months in filing the appeal is condoned. 3. Brief facts of the case in ITA No.5500/Del/2025 are that applicant obtained provisional approval vide order dated 27.05.2021 under sub-clause (vi) of clause (ac) of sub-section (1) of section 12A of the IT Act. An application was filed on 10.05.2024 in Form 10AB of regular registration u/s 12A(1)(ac)(iii) of the Act. The applicant was issued questionnaire dated 11.06.2024 for furnishing details documents in support of claim u/s 12A(1)(ac)(iii) of the Act. The applicant filed part details regarding the questionnaire. 4. Necessary of case in ITA No.5501/Del/2025 are that applicant obtained provisional approval vide order dated 09.07.2021 under clause (iv) of first proviso to sub-section (5) of section 80G of the Act. An application was filed on 10.05.2024 in Form 10AB for regular approval u/s 80G(5)(iii) of the Act. The applicant was issued questionnaire dated 10.06.2024 for furnishing details documents in support of claim u/s 12A(ac)(iii) of the Act. The application filed part details regarding the questionnaire. 5. On completion of proceedings, the Ld. CIT(E) vide orders dated 07.11.2024 rejected both the application. Being aggrieved the applicant preferred above said applications for condonation of delay of 9 months in filing appeals and appeals. Printed from counselvise.com 3 ITA Nos.5500 & 5501/Del/2025 Radha Madhav Community Education Trust vs. CIT(E) 6. Ld. Authorized Representative for applicant submitted that the Ld. CIT(E) rejected the application without appreciating the activities of the applicant regarding administration of education with motive to render service to public specially economically backward students. The matter may be restored to the file of Ld. CIT(E). 7. Ld. Departmental Representative submitted that the applicant had filed to submit complete details of activities. 8. From the examination of record, in light of aforesaid rival contention, it is crystal clear that applicant is carrying out a charitable/religious activities of imparting education to public specially economically backward students. The applicant filed partial details. The applicant failed to file complete details before the Departmental Representative which lead to rejection of his application. In view of above material facts in nature justice, it is considered expedient to set aside orders dated 07.11.2024 of Ld. CIT(E) and restore the matter to the file of Ld. CIT(E) for fresh decision in accordance with law after affording fair opportunity of hearing to the applicant. 9. In the result, both the appeals filed by the applicant/ assessee are allowed for statistical purposes. Order is pronounced in the Open Court 25.02.2026. Sd/- Sd/- -/- (S. RIFAUR RAHMAN) (VIMAL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 25.02.2026 *PK, Sr. Ps* Printed from counselvise.com 4 ITA Nos.5500 & 5501/Del/2025 Radha Madhav Community Education Trust vs. CIT(E) Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "