SHRI ADESHWARJI JAIN DERASAR PATAN,PATN V. THE CIT(EXEMPTION), AHMEDABAD

ITA 838/AHD/2025

AI Insights

The case involves Shri Adeshwarji Jain Derasar Patan, a trust, appealing against the order of the Commissioner of Income Tax (Exemption), Ahmedabad, which denied their registration under Section 12AB of the Income Tax Act, 1961. The appeal was delayed due to miscommunication and improper guidance from a former Chartered Accountant. The tribunal found the explanation for the delay satisfactory and condoned it, imposing a cost to ensure compliance and seriousness in the proceedings. The matter was set aside for re-evaluation by the CIT (Exemption) after the assessee fulfills the condition of paying the imposed cost.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 705267 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-06-2025
• 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: RIGNESH DAS
• Assessee Lawyers: HARDIK MEHTA; WAY OF A NOTARIZED

Judgement Text

" आयकर अपीलीय अिधकरण,अहमदाबाद Ɋायपीठ ‘C’ अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER ITA No.838/Ahd/2025 Assessment Year: N.A. Shri Adeshwarji Jain Derasar Patan, Kumbharia Pado, Gheevato, Patan, Gujarat-384265 Vs Commissioner of Income Tax (Exemption), Ahmedabad [PAN No.:AAAAA2666H] अपीलाथŎ/ (Appellant) Ů̝ यथŎ/ (Respondent) Appellant by : Shri Hardik Mehta, AR Respondent by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing: 26.06.2025 घोषणा की तारीख /Date of Pronouncement: 30.06.2025 आदेश/O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the assessee as against the order dated 13.11.2024 passed by Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “Ld. CIT(E)”), Ahmedabad deny registration under Section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. The Registry has noted that there is a delay of 81 days in filing the above appeal by the assessee. The assessee by way of a Notarized Affidavit explained that the delay is due to miscommunication and improper guidance by the former Chartered Accountant. Later on subsequent review, the assessee trust came to the knowledge of the rejection order passed by Ld. CIT(E). Thereafter, the assessee trust appointed new Chartered Accountant to file the above appeal. Thus, the delay in filing the appeal is neither willful nor wanton but for the reasons stated above and requested to condone the delay and the assessee trust is undertook to file all necessary details / documents ITA No.838/Ahd/2025 A.Ys. N.A. 2 before Ld. CIT(E) to consider their application for registration under Section 12AB of the Act. 3. Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay and setting-aside the matter back to the file of Ld. CIT(E), however, for the non-response to various notices, cost may be imposed on the assessee. 4. We have considered rival submissions and perused the material available on record and the documents filed in support of the registration under Section 12AB of the Act. We are satisfied with the explanation offered by the assessee for the delay in filing the above appeal, thus, the delay of 81 days in filing the appeal is hereby condoned. However, to meet the ends of Justice, to set-aside the ex- parte order we may deem fit to impose a cost of Rs. 5,000/- payable by the assessee to the Income Tax Department. On payment of the cost of Rs. 5,000/- and production of challan, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee for registration under Section 12AB of the Act and pass order in accordance with law. Needless to say, that the assessee should make use of this final opportunity given to it and furnish all necessary details before Ld. CIT(E) for registration. 5. In the result, the appeal filed by the Assessee is allowed for statistical purposes. Order pronounced in the Court on 30.06.2025 at Ahmedabad. Sd/- Sd/- (NARENDRA P. SINHA) ACCOUNTANT MEMBER (T.R. SENTHIL KUMAR) JUDICIAL MEMBER Ahmedabad, dated 30/06/2025 Tanmay, Sr. P.S. TRUE COPY True Copy ITA No.838/Ahd/2025 A.Ys. N.A. 3 आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to : 1. अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / Concerned CIT 4. आयकर आयुƅ ) अपील ( / The CIT(A)- 5. िवभागीय Ůितिनिध , अिधकरण अपीलीय आयकर , राजोकट/DR,ITAT, Ahmedabad, 6. गाडŊ फाईल / Guard file. आदेशानुसार/ BY ORDER, सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad "