SHRI SHIV MANDIR TRUST,BAIJNATH V. INCOME TAX OFFICER EXEMPTION WARD, SOLAN

ITA 1137/CHANDI/2025

AI Insights

The case involves Shri Shiv Mandir Trust, which appealed against the decision of the Ld. CIT Exemptions, Chandigarh, concerning the rejection of their application for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The trust faced procedural hurdles, including a significant delay in filing the appeal, attributed to lack of technical knowledge, absence of proper legal assistance, and non-service of physical notices. The tribunal found the reasons for the delay to be genuine and not mala fide, emphasizing the principle that substantial justice should prevail over technicalities. The tribunal also noted that the previous decisions were made without a proper examination of the trust's charitable and religious activities, necessitating a fresh evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787183 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2023-2024
• Appeal Filed On: 03-09-2025
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: PARIKSHIT CHAUHAN
• Keywords: Condonation of delay; Opportunity of being heard; Additional evidence

Judgement Text

"आयकर अपीलीय अिधकरण,चǷीगढ़ Ɋायपीठ “बी” , चǷीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE ŵी लिलत क ुमार, Ɋाियक सद˟ एवं ŵी मनोज क ुमार अŤवाल, लेखा सद˟ BEFORE: SHRI. LALIET KUMAR, JM & SHRI. MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No. 1137/Chd/ 2025 िनधाŊरण वषŊ / Assessment Year : 2023-24 Shri Shiv Mandir Trust Baijnath Kangra, Himachal Pradesh-176325 बनाम The ITO Exemption Ward, Solan ˕ायी लेखा सं./PAN NO: AALTS5196C अपीलाथŎ/Appellant ŮȑथŎ/Respondent िनधाŊįरती की ओर से/Assessee by : Shri Parikshit Chauhan, Advocate राजˢ की ओर से/ Revenue by : Shri Rajat Kumar Kureel, CIT, DR सुनवाई की तारीख/Date of Hearing : 18/11/2025 उदघोषणा की तारीख/Date of Pronouncement : 19/11/2025 आदेश/Order PER LALIET KUMAR, J.M: This is an appeal filed by the the assessee trust against the order of the Ld. CIT Exemptions, Chandigarh dt. 06/12/2024. 2. At the outset the Registry pointed out that the present appeal is time barred by 187 days for which the assessee has filed an application seeking condonation of delay in filing the appeal. 3. Ld. DR strongly opposed the condonation of delay. 4. We have perused the Affidavit and find that the assessee has explained that the delay occurred on account of lack of technical knowledge, absence of proper legal assistance, non-service of physical notices, and the institutional decision- making process mandatory under the governing statutory framework of the temple trust. It has been further submitted that the earlier rejection of the application in Printed from counselvise.com 2 Form 10AB dated 09.05.2023 was made ex parte without effective representation, which has subsequently resulted in a purely procedural denial of registration without examining the merits of its charitable and religious activities. The grounds of appeal also specifically challenge the legality and propriety of both the orders dated 09.05.2023 and 06.12.2024. 4.1 Upon perusal of the material available on record, including the application for condonation of delay and the grounds of appeal, it is observed that the reasons for delay are neither deliberate nor mala fide, and the assessee has sufficiently demonstrated a reasonable and genuine cause preventing timely filing of the appeal. The principle that substantial justice should prevail over technicalities is well established in judicial precedents. Therefore, in the interest of justice and fair opportunity, the delay of 187 days in filing the appeal is hereby condoned, and the appeal is admitted for hearing on merits. 4.2 It is further noted that the rejection of the assessee’s application for registration u/s 12A(1)(ac)(iii) has been predominantly made on procedural grounds, without examination of the actual charitable and religious activities of the trust. Since no fair adjudication on merits has taken place, and considering that the earlier order dated 09.05.2023 was also passed ex parte. We are of the considered opinion that the matter requires fresh evaluation by the CIT(A) after granting due opportunity of hearing to the assessee. 4.3 Accordingly, the appeal is admitted, and the matter is hereby remanded back to the file of the learned CIT(Exemptions), Chandigarh, with directions to examine the claim of the assessee afresh, strictly in accordance with law, and after providing a proper and effective opportunity of being heard to the assessee. The Printed from counselvise.com 3 assessee shall also be at liberty to file any additional evidence or legal submissions in support of its claim. 5. In the result, the delay is condoned, the appeal is admitted, and the matter is remanded to the CIT(A) for fresh adjudication. The appeal is thus allowed for statistical purposes. 6. In the result, appeal of the Assessee is allowed for statistical purposes. Order pronounced in the open Court on 19/11/2025 Sd/- Sd/- मनोज क ुमार अŤवाल लिलत क ुमार (MANOJ KUMAR AGGARWAL) (LALIET KUMAR) लेखा सद˟/ ACCOUNTANT MEMBER Ɋाियक सद˟ /JUDICIAL MEMBER AG आदेश की Ůितिलिप अŤेिषत/ Copy of the order forwarded to : 1. अपीलाथŎ/ The Appellant 2. ŮȑथŎ/ The Respondent 3. आयकर आयुƅ/ CIT 4. आयकर आयुƅ (अपील)/ The CIT(A) 5. िवभागीय Ůितिनिध, आयकर अपीलीय आिधकरण, चǷीगढ़/ DR, ITAT, CHANDIGARH 6. गाडŊ फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar Printed from counselvise.com "