SHREE KAMITPURAN ARIHANT JAIN CHARITABLE TRUST,BHIWANDI V. CIT EXEMPTION, PUNE

ITA 1051/PUN/2025

AI Insights

The case involves Shree Kamitpuran Arihant Jain Charitable Trust appealing against the rejection of their application for registration under section 12A(1)(ac)(vi) of the Income Tax Act by the CIT (Exemptions), Pune. The application was initially rejected due to the non-submission of required details by the trust. The tribunal noted the absence of the assessee's representative during the hearing but proceeded with the case based on the submissions of the CIT DR and the records. The tribunal found the delay in filing the appeal to be unintentional due to the illness of a key person responsible for the filing and thus condoned the delay.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 398467 (ITAT-PUNE)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-06-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2022-2023
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH RANJAN
• Keywords: Condonation of delay; Reasonable cause; Charitable institution
• Section: 12A

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “B” BENCH : PUNE BEFORE DR. MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER I.T.A.No.1051/PUN/2025 Shree Kamitpuran Arihant Jain Charitable Trust, Flat No. 401, 4th Floor, Wing C-2, Adeshwar Tower, Kamatghar, Bhiwandi Dist. Thani-421305 PAN : AAZTS 2380 Q vs. CIT (Exemption), Pune. (Appellant) (Respondent) For Assessee : None For Revenue : Shri Rajesh Ranjan -CIT DR Date of Hearing : 05.06.2025 Date of Pronouncement : 06.06.2025 ORDER PER DR. MANISH BORAD, AM: This appeal filed by the assessee is directed against the order passed by the Ld. Commissioner of Income Tax (Exemptions), Pune [“CIT(E)”] dated 06/02/2024; whereby application for registration u/s. 12AB r.w.s.12A(1)(ac)(vi) of the Act has been rejected. 2. When the case called for, none appeared on behalf of the assessee. With the assistance of ld. DR and on perusal of the record, we find that the appeal is barred by limitation by 379 days. Application for condonation of delay along with affidavit 2 ITA.No.1051/PUN/2025 is placed on record. The delay in filing the present appeal is stated to be mainly on account of illness of Mr. Amit Kumar, who was responsible for the work for filing the appeal, but since he had serious lumbar spine problem and diagnosed with a small posterior bulging disc, he was unable to attend the work. Considering the reasonable cause mentioned in the affidavit, we note that the delay is not intentional and the assessee would not have gained from delay in filing the present appeal. In the larger interest of justice and taking liberal approach, we hereby condone the delay of 379 days and admit the appeal for adjudication. 3. From perusal of the grounds, we notice that the sole grievance of the assessee is against the rejection of the application for regulation registration u/s. 12A(1)(ac)(vi) of the Act filed on Form No.10AB with Ld.CIT(E) on 23/09/2023. 4. We have heard Ld.DR and perused the record placed before us. We notice that the assessee’s application for regulation registration u/s. 12A(1)(ac)(vi) of the Act has been rejected on the ground that the assessee did not file information/details as called for by Ld.CIT(E). As per the Ld.CIT(E), the basic details required to ascertain the overall nature of the activities of the assessee and directly relating to the proceedings of granting registration u/s. 12A of the Act were not filed by the assessee in spite of sufficient opportunity. 3 ITA.No.1051/PUN/2025 Further, we notice that few opportunities were given to the assessee and considering that the key person looking after the taxation work is stated to be ill at that point of time, we therefore, in the larger interest of justice and being fair to both parties, remit the issue of regular registration to the assessee u/s. 12A(1)(ac)(vi) to the file of the Ld.CIT(E) for afresh adjudication, which shall be carried out after providing reasonable opportunity to the assessee. Assessee is also directed to provide the latest email ID and contact details on the income tax portal and also refrain from taking adjournments unless otherwise required for reasonable cause. Grounds of appeal raised by the assessee are allowed for statistical purposes. 5. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 06.06.2025. Sd/- Sd/- [VINAY BHAMORE] [MANISH BORAD] JUDICIAL MEMBER ACCOUNTANT MEMBER Pune, Dated 06th June, 2025 vr/- 4 ITA.No.1051/PUN/2025 Copy to 1. The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, “B” Bench, Pune. 5. Guard File. By Order //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune. "