SAI SHRUTI CHARITABLE TRUST,ANAND V. THE CIT (EXEMPTION), AHMEDABAD

ITA 2116/AHD/2025

AI Insights

Sai Shruti Charitable Trust appealed against the ex-parte order of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under section 80G(5) of the Income Tax Act, 1961. The Trust faced a delay in filing the appeal due to their location in an interior part of Anand and lack of prior experience with income tax litigation. The Tribunal heard the appeal, condoned the delay, and imposed a cost on the Trust, directing them to pay Rs. 5,000 to the Income Tax Department. The Tribunal also instructed the CIT (Exemption) to reconsider the application after the Trust fulfills the payment condition.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 830549 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: misc
• Appeal Filed On: 10-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Charitable institution

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Sai Shruti Charitable Trust 80 Simadhar Society, Borsad Corss Way, Anand-388001, Gujarat PAN: AAJTS4886M (Appellant) Vs CIT (Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Mehul K. Patel, Advocate Revenue Represented: Shri R.P. Rastogi, CIT-DR Date of hearing : 20-01-2026 Date of pronouncement : 22-01-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER This appeal is filed by the Assessee as against exparte order dated 24.12.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The registry has noted that there is a delay of 255 days in filing the above appeal. The assessee Trust filed a Notarized Affidavit explaining that the Trust is granted permanent registration u/s. 12AB of the Act vide order dated 20-10-2021 and first application ITA No: 2116/Ahd/2025 Printed from counselvise.com I.T.A No. 2116/Ahd/2025 Sai Shruti Charitable Trust Vs. CIT(E) 2 for registration u/s. 80G(5) was rejected vide order dated 16-05- 2024 and made second application which is rejected by present impugned order dated 24-12-2024. The assessee Trust being located in interior part of Anand, It was not aware that separate appeal is to be filed against the order. Further, the assessee trust had never faced income tax litigation in the past and also granted registration u/s. 12AB of the Act. This has resulted in a delay of 255 days in fling the above appeal. Therefore requested to condone the delay. 3. Ld. CIT-DR appearing for the Revenue submitted that this appeal is against the second application filed by the assessee. Hence for the delay, appropriate cost be levied on the assessee Trust for setting-aside the matter back to the file of Ld. CIT(E). 4. The Grounds of Appeal raised by the assessee are as follows: (1) That on facts, and in law, the learned CIT(Exemption) has grievously erred in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for approval u/s 80G(5)(iii) of the Act, vide ex-parte order. (2) That on facts and in law, the application made u/s 80G(5)(iii) ought to have been granted by learned CIT(Exemption) as prayed for. (3) The appellant craves leave to add, alter, amend any ground of appeal. 5. We have heard rival submissions and considered the materials available on record and we hereby impose a cost of Rs.5,000/- payable by the assessee to the Income Tax Department within two weeks of receipt of copy of this order and the delay of 255 days is hereby condoned. Printed from counselvise.com I.T.A No. 2116/Ahd/2025 Sai Shruti Charitable Trust Vs. CIT(E) 3 6. On production of payment of challan by the assessee Trust to Ld. CIT(E), we direct the Ld. CIT(E) to give one more opportunity of hearing to the assessee and decide the matter in accordance with the provisions of law. 7. In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose. Order pronounced in the open court on 22 -01-2026 Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER Ahmedabad : Dated 22/01/2026 आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपीलȣय अͬधकरण, अहमदाबाद Printed from counselvise.com "