ROTARY SEVA SANSTHAN DAHOD,DAHOD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 311/AHD/2025

AI Insights

The case involves Rotary Seva Sansthan Dahod, a trust, appealing against the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under section 12AB of the Income Tax Act, 1961. The denial was based on the trust's failure to respond to hearing notices. The trust, located in a remote area without access to emails or online facilities, claimed they could not respond in time. After the rejection came to their knowledge, they approached counsel in Ahmedabad and filed the appeal with a delay of 41 days. The Tribunal found the reasons for the delay acceptable and allowed the appeal for statistical purposes, directing a re-hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 711466 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ALPESH PARMAR
• Assessee Lawyers: MEHUL K PATEL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE SHRI T.R SENTHIL KUMAR, JUDICIAL MEMBER And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.311/Ahd/2025 (Assessment Year: NA) Rotary Seva Sansthan Dahod, A/27 Naresh Chavda, Pankaj Society, Chakaliya Road, Dahod-389151. Vs. The Commissioner of Income Tax, (Exemption), Ahmedabad. [PAN No. AACTR9820K] (Appellant) .. (Respondent) Appellant by : Shri Mehul K Patel, AR Respondent by: Shri Alpesh Parmar, CIT. DR Date of Hearing 22.07.2025 Date of Pronouncement 23.07.2025 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against appellate order dated 22.10.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, denying registration u/s.12AB of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] on the ground that assessee failed to response to the hearing notices. 2. The registry has noted that there is a delay of 41 days in filing the above appeal. The assessee has filed a notarized Printed from counselvise.com ITA No.311/Ahd/2025 Rotary Seva Sansthan Dahod vs. CIT(E) Asst.Year –N.A - 2– affidavit stating that assessee-trust is located in a remote place where they do not have access to emails and online portal facilities. Thus, they failed to appear for registration u/s.12AB of the Act before the Ld.CIT(E). When the rejection of order came to the knowledge, the assessee-trust approached the Counsel at Ahmedabad, and subsequently filed the appeal with a delay of 41 days. Therefore, requested to condone the delay. The Ld. Counsel for the assessee submitted that the assessee-trust undertakes to file all the necessary documents before the Ld.CIT(E), if they have been given one more opportunity of hearing. 3. The Ld. CIT(DR) has raised no serious objection, if the matter is set-aside back to the file of the Ld.CIT(E). 4. Considering the submissions of both the parties, the delay of 41 days in filing of above appeal is hereby condoned by imposing a cost of Rs.5000/- payable by the assessee-trust to the Income Tax Department, within two weeks of receipt of copy of this order. Upon production of proof of payment of cost, the Ld.CIT(E) is directed to give one more opportunity of hearing to the assessee for registration of Trust in accordance with Law. Needless to say, the assessee should make use of this final opportunity of hearing by furnishing all the necessary details. Printed from counselvise.com ITA No.311/Ahd/2025 Rotary Seva Sansthan Dahod vs. CIT(E) Asst.Year –N.A - 3– 5. In the result, the appeal is allowed for statistical purposes. This Order pronounced in Open Court on 23.07.2025 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER (True Copy) Ahmedabad; Dated 23.07.2025 Manish, Sr. PS TRUE COPY आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधत आयकर आयुᲦ / Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Surat/Ahmedabad 6. गाडᭅ फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad/Surat Printed from counselvise.com "