SHRI SHETRAPALDADA AADTHAKKAR PARIVAR DEVSTHAN TRUST,KUTCH V. THE CIT(EXEMPTION), AHMEDABAD

MA 148/AHD/2024

AI Insights

The case involves the Shri Shetrapaldada Aadthakkar Parivar Devsthan Trust, which initially faced rejection from the CIT(Exemption) for registration under section 12AB of the Income Tax Act due to non-response to notices. After a circular extended the deadline for such applications, the Trust reapplied but was again rejected, leading to the withdrawal of their appeal to the ITAT. The ITAT dismissed the appeal as withdrawn and directed the CIT(Exemption) to consider the new application.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 776860 (ITAT-AHMEDABAD)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-09-2025
• Order Result: Partly Allowed
• Bench Allotted: D
• Assessment Year: misc
• Appeal Filed On: 24-12-2024
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member Shri Shetrapaldada Aadthakkar Parivar Devsthan Trust C/o. Divyang Shah & Co. Chartered Accountants, 201, 2nd Floor, Devashish Complex, Nr. Regenta Central Antarim Hotel, Off C.G. Road, Ahmedabad, Gujarat PAN: ABBTS8509A (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Divyang Shah, A.R. Revenue Represented: Shri Abhijit, Sr. D.R. Date of hearing : 08-08-2025 Date of pronouncement : 15-09-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This Miscellaneous Application is filed by the assessee as against the order dated 27-09-2024 passed by this Tribunal in ITA No. 1026/Ahd/2023 with the following prayers: Para 1 Reason for filling an appeal:- M.A. No: 148/Ahd/2024 (in ITA No: 1026/Ahd/2023) Printed from counselvise.com M.A. No. 148/Ahd/2024 (in ITA No. 1026/Ahd/2023) Shri Shetrapaldada Aadthakkar Parivar Devsthan Trust Vs. CIT(E) 2 An Application u/s. 12A(1)(ac)(iii) was filed by appellant-trust with CIT(E). Ahmedabad for registering itself u/s. 12AB of the Act. Said application was rejected as assessee could not file reply to notices issued by CIT(E), Ahmedabad. Thus, appellant file appeal to Hon'ble ITAT against such rejection order passed u/s. 12AB of the Act. Para 2 Reason to withdraw the appeal:- Then after, circular no.7/2024 was issued wherein time limit to file application u/s. 12A(1)(ac)(iii) was also extended to 30.06.2024. So, appellant-trust re-apply u/s.12A(1)(ac)(iii) of the act as on 14.06.2024 with understanding that benefit of above stated circular will be granted by CIT(E) and thus will grant registration after verifying application on merits of the case. Due to this reason, appeal filed with ITAT was asked to be withdrawn. Para 3 Request and its reason to restore the appeal:- But, CIT(E) again reject the application by stating that above stated circular is not applicable in given facts and thus, application is non maintainable. Thus, we request to restore the above appeal so that same can be heard on merits of the case. 3. On perusal of the order, it is seen, there is apparent mistakes on record in mentioning the “full Name of the assessee” as well as “provisions of Section 12AB” is wrongly quoted as u/s 80G(5) of the Act. Thus we pass a corrigendum order rectifying the mistakes apparent on record as follows: CORRIGENDUM ORDER “ PER : TR SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against order dated 01-11- 2023 passed by Commissioner of Income Tax(Exemption) denying registration under section 12AB of the Income Tax Act, 1961 for late filing of the Application. 2. At the outset, the ld. counsel for the assessee vide submission dated 25-09-2024 stated pursuant to CBDT Circular No. 7/2024 dated 25- 04-2024 extended the time limit for filing Application of Registration u/s. 12AB of the Act till 30-06-2024 and the assessee Trust has filed fresh application on 14-06-2024 bearing acknowledgement no. 433617330140624 for final registration u/s. 12AB before CIT(Exemption), therefore requested to withdraw the present appeal filed by the Trust. Printed from counselvise.com M.A. No. 148/Ahd/2024 (in ITA No. 1026/Ahd/2023) Shri Shetrapaldada Aadthakkar Parivar Devsthan Trust Vs. CIT(E) 3 3. The ld. D.R., Shri Prithviraj Meena, appearing for the Revenue has no objection in withdrawing the above appeal. 4. Recording the above statement of both the parties, the appeal filed by the assessee is hereby dismissed as withdrawn. Ld. CIT(E) is directed to consider the fresh application for registration u/s. 12AB of the Act in accordance with law. 5. In the result, the appeal filed by the assessee is dismissed.” 4. The other grounds raised by the assessee in this M.A. are fresh grounds after passing of the order by this Tribunal and hence the same are rejected. 5. In the result, the Miscellaneous Application filed by the assessee is partly allowed to this “Corrigendum order” only. Order pronounced in the open court on 15-09-2025 Sd/- Sd/- (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 15/09/2025 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 "