SHALOM BHAKTI MANDALI,DAHOD V. THE CIT(EXEMPTION), AHMEDABAD

ITA 312/AHD/2025

AI Insights

The case involves Shalom Bhakti Mandali, an appellant, against the Commissioner of Income Tax (Exemption), Ahmedabad, as the respondent. The appellant sought final/regular registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, which was rejected by the CIT (Exemption). The appellant filed an appeal against this rejection, which was initially delayed by 41 days. The tribunal condoned the delay based on the affidavit of the trustee and the circumstances cited, including the appellant's lack of familiarity with income tax matters and technology. The tribunal found merit in the appellant's request for a fair opportunity to present its case, leading to the setting aside of the CIT (Exemption)'s order and remanding the matter for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772651 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• 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: R. P. RASTOGI
• Assessee Lawyers: MEHUL K. PATEL
• Keywords: Set aside

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “बी“,अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD \u0015ी संजय गग\u001a, \u0011ाियक सद\u001b एवं \u0015ी मकरंद वसंत महादेवकर, लेखा सद\u001b क े सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.312/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year : N.A. Shalom Bhakti Mandali Hathila Sureshkumar P. Derasar Road, Delsar Dahod – 389 151 (Gujarat) बनाम/ v/s. The CIT (Exemption) Ahmedabad- 380 015 \u0013थायी लेखा सं./PAN: AAWTS 4218 E (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Mehul K. Patel, Advocate Revenue by : Shri R.P. Rastogi, CIT-DR सुनवाई की तारीख/Date of Hearing : 20/08/2025 घोषणा की तारीख /Date of Pronouncement: 26/08/2025 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The captioned appeal has been preferred by the Assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “Ld.CIT(E)”], dated 22/10/2024, rejecting the application of the assessee for final/regular registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), 2. There is a delay of 41 days in filing the present appeal. A separate application along with Affidavit of Trustee of the appellant has been filed for condonation of delay. Considering the averments made in the application as Printed from counselvise.com ITA No.312/Ahd/2025 Shalom Bhakti Mandali vs. CIT(E) 2 well as the shortness of delay, the delay in filing the appeal is hereby condoned. 3. The Ld.Counsel for the assessee submitted that neither the appellant was conversant with the Income Tax matters nor having knowledge to operate computers or login to the Income Tax Portal. The alleged notices of hearing issued by the Ld.CIT(E) did not come to the notice of the assessee- trust resulting into passing of the ex-parte order of the Ld. CIT(E). The Ld.Counsel submitted that non-compliance of the notices by the assessee before the Ld.CIT(E) was not intentional. The Ld.Counsel has submitted that the assessee has a fair case on merits and that it may be granted an opportunity to present its case before the Ld.CIT(E). 4. The Ld.Departmental Representative (DR) however, has relied upon the impugned order of the Ld.CIT(E). 5. Considering the rival submissions, we are of the view that the interests of justice will be well served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and furnish the requisite details/documents, thereafter to decide the application of the assessee in accordance with law. The Ld.CIT(E) will decide the application within 90 days from the receipt of this order. Printed from counselvise.com ITA No.312/Ahd/2025 Shalom Bhakti Mandali vs. CIT(E) 3 6. In the result, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 26 /08/2025. Sd/- Sd/- (Makarand V. Mahadeokar) Accountant Member ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 26/08/2025 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध , अिधकरण अपीलीय आयकर , अहमदाबाद /DR,ITAT, Ahmedabad. 6. गाड\u000f फाईल / Guard file. आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad 1. Date of dictation (dictation pad is attached with the file)) : 20.8.2025 2. Date on which the typed draft is placed before the Dictating Member. : 26.8.2025 3. Date on which the approved draft comes to the Sr.P.S./P.S : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 26.8.25 7. Date on which the file goes to the Bench Clerk. : 26.8.25 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order : Printed from counselvise.com "