SHREE SAURASTRA GURJAR SUTAR VISHVAKARMA PARIVAR,AHMEDABAD V. CIT(E), AHMEDABADA, AHMEDABAD

ITA 2538/AHD/2025

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The case involves Shree Saurastra Gurjar Sutar Vishvakarma Parivar, an appellant, contesting the decision of the Commissioner of Income Tax (Exemption), Ahmedabad, who had rejected their application for final registration under Section 12A of the Income Tax Act, 1961. The Tribunal noted that the assessee had initially applied for provisional registration, which was subsequently granted, but at the time of the appeal, the assessee was not entitled to final registration as they had never been granted provisional registration initially. The Tribunal dismissed the appeal, affirming the decision of the CIT(E).

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 839994 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 18-12-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V.K. SINGH
• Assessee Lawyers: PARTH MISTRY
• Keywords: Condonation of delay
• Section: 12A

Judgement Text

" आयकर अपीलीय अिधकरण, अहमदाबाद \u0011ायपीठ “डी“, अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD \u0016ी संजय गग\u001b, \u0011ाियक सद एवं अ पूणा\u001b गु\"ा, लेखा सद क े सम&। ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.2538/Ahd/2025 िनधा \u000fरण वष\u000f /Assessment Year :2026-27 Shree Saurastra Gurjar Sutar Vishvakarma Parivar 3 A Prime Apartment Near Vejalpur Bus Stand Ahmedabad – 380 051 बनाम/ v/s. The CIT(E) Ahmedabad \u0013थायी लेखा सं./PAN: AALTS 0180 L (अपीलाथ)/ Appellant) (*+ यथ)/ Respondent) Assessee by : Shri Parth Mistry, AR Revenue by : Shri V.K. Singh, CIT-DR सुनवाई की तारीख/Date of Hearing : 19/02/2026 घोषणा की तारीख /Date of Pronouncement: 25/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member: The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 29/08/2025. 2. The assessee, in this appeal, is aggrieved against the action of the Ld. CIT(E) in rejecting the application of the assessee for registration u/s.12A of the Income Tax Act, 1961 (in short “the Act”). Printed from counselvise.com ITA No.2538/Ahd/2025 Shree Saurastra Gurjar Sutar Vishvakarma Parivar vs. CIT(E) Asst. Year : 2026-27 2 3. The appeal is time-barred by 48 days. A separate application for condonation of delay has been filed, wherein, it has been pleaded that the assessee had applied for final registration under sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of the Act, by filing the application in Form 10AB of the Act on 24/02/2025. It has also been pleaded that thereafter, the Ld. CIT(E) called for necessary details from the assessee-trust. However, the Ld. CIT(E) after going through the said details, dismissed the application of the assessee. It has been further pleaded that the Consultant of the assessee was extremely busy with statutory compliances relating to Tax Audit Reports and Income Tax Returns during the peak filing season and could not file the present appeal in time. The reason for condonation of delay does not constitute sufficient reasons for the purpose of condoning the delay in filing the application. 4. The fact on the file is that the assessee was not enjoying any original registration, entitling the assessee to file the application for final/regular registration. The Ld. CIT(E) noted that since the assessee was never granted the provisional registration, therefore, there was no question for granting the final/regular registration. He, accordingly, rightly dismissed the application of the assessee for final registration. 5. We have been further apprised that after dismissal of the application of the assessee vide impugned order of the Ld. CIT(E), the assessee again applied for provisional registration to the Ld. CIT(E) which has already been granted to the assessee vide order dated 10/02/2026 applicable from AYs 2026-27 to 2029-30. The assessee fully aware of the fact that the assessee’s application for final registration was rightly dismissed by the Ld. CIT(E), applied afresh for provisional registration, which has been duly granted to Printed from counselvise.com ITA No.2538/Ahd/2025 Shree Saurastra Gurjar Sutar Vishvakarma Parivar vs. CIT(E) Asst. Year : 2026-27 3 the assessee. Therefore, no case is made out in the present appeal of the assessee and the same is, accordingly, dismissed. 6. In the result, the appeal of the assessee stands dismissed. Order pronounced in the Open Court on 25 /02/2026. Sd/- Sd/- (Annapurna Gupta ) Accountant Member ( Sanjay Garg) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 25/02/2026 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(A)- 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 file) : 19.2.2026 2. Date on which the typed draft is placed before the Dictating Member. : 19.2.2026 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. : 26.2.26 7. Date on which the file goes to the Bench Clerk. : 26.2.26 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 "