RAMKRUSHNA EDUCATION AND CHERITABLE TRUST DEVLI,BHAVNAGAR V. THE CIT(EXEMPTION), AHMEDABAD

ITA 150/AHD/2025

AI Insights

The case involves the Ramkrushna Education and Charitable Trust, which appealed against the decisions of the Commissioner of Income-tax (Exemptions), Ahmedabad. The CIT(Exemption) had initially rejected the Trust's application for registration under section 12AB of the Income Tax Act, 1961, and also cancelled the provisional registration previously granted. The Trust argued that the rejection was based on non-responsiveness to notices, which was due to an oversight in updating the consultant's email. The Tribunal found merit in the Trust's argument, considering the circumstances and the advice of the consultant to file a fresh application under the belief that it would be heard on merit.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787143 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: misc
• Appeal Filed On: 22-01-2025
• Laws Referred To: Income-Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RIGNESH DAS
• Assessee Lawyers: MOHIT BALANI
• Keywords: Bonafide belief; Charitable institution

Judgement Text

"आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ अहमदाबाद \bयायपीठ ‘C’ अहमदाबाद। अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD ]BEFORE MS. SUCHITRA R. KAMBLE, JUDICIAL MEMBER AND MAKARAND V.MAHADEOKAR, ACCOUNTANT MEMBER ITA No.150 and 151/Ahd/2025 Asstt.Year : - Ramkrushna Education and Charitable Trust Devli, At Devli Devil Vaya Talaja Bhavnagar. PAN : AACTR 8142 E Vs. The CIT(Exemption) Vejalpur Ahmedabad. (Applicant) (Responent) Assessee by : Shri Mohit Balani, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई क तारीख/Date of Hearing : 15/10/2025 घोषणा क तारीख /Date of Pronouncement: 17/11/2025 आदेश आदेश आदेश आदेश/O R D E R PER MAKARAND V.MAHADEOKAR, AM: These appeals have been preferred by the assessee against the orders passed by the Commissioner of Income-tax (Exemptions), Ahmedabad [hereinafter referred to as “CIT(Exemption)”], dated 19.09.2023 and 6.12.2024 whereby the learned CIT(Exemption) rejected the assessee’s application filed in Form No. 10AB under section 12A(1)(ac)(iii) of the Income-Tax Act, 1961 [hereinafter referred to as “the Act”] for grant of registration under section 12AB and also cancelled the provisional registration earlier granted to the assessee under the said provision. 2. The grounds raised by the assessee in appeal read as under: ITA No.150/Ahd/2025 Printed from counselvise.com ITA No.150 and 151/Ahd/2025 2 1. The ld.CIT(E) has erred in law and on the facts of the case in passing the order ex parte. 2. The ld.CIT(E) has erred in law and on the facts of the case in rejecting the Registration under section 12AB of the Act. ITA No.151/Ahd/2025 1. The ld.CIT(E) has erred in law and on the facts of the case in rejecting the Registration under section 12AB of the Act. 2. The ld.CIT(E) has erred in law and on the facts of the case in holding the case that Circular no.07 of 2024 dated 25.04.2024 was not applicable to the facts of the case. 3. The applicant/appellant trust filed application for registration of trust u/s 12AB of the Income Tax Act, 1961 in Form 10AB on 24.03.2023 u/s 12A(1)(ac)(iii) of the Act. The applicant/appellant was granted the provisional approval as per Form 10AC on 24.01.2022 under Section 12A(1)(ac)(vi) of the Act. The applicant did not respond the notices dated 19.07.2023 and 19.08.2023, therefore, the CIT(E) rejected the application for registration and also cancelled the provisional registration for lack of details vide order dated 19.09.2023. 4. Being aggrieved by the said order dated 19.09.2023, the applicant/appellant filed appeal being ITA No. 1632/Ahd/2025 belatedly by 419 days. The consultant of the applicant/appellant did not updated about the order dated 19.09.2023 as he has not updated the email id of the consultant and has not noticed the email. Considering the Circular No. 7 of 2024 dated 25.04.2024, the said consultant advised to file a fresh application which was being filed on 22.06.2024. Since the applicant/appellant was under bonafide belief that the applicant/appellant will be heard on merit and the order will be passed on merit by the CIT(E) waited for the subsequent order to be passed on the fresh application dated 06.12.2024. Thus, the delay in filing the present appeal is not deliberate. Hence, delay is condoned. Printed from counselvise.com "