STELLIN FOUNDATION,VADODARA V. THE CIT(EXEMPTION), AHMEDABAD

ITA 2134/AHD/2024

AI Insights

The case involves Stellin Foundation, which appealed against the denial of registration under Section 12AB and 80G(5) of the Income Tax Act by the CIT(Exemption), Ahmedabad. The appeals were initially delayed due to the negligence of the accountant handling the matter, which was explained through a notarized affidavit. The ITAT found the explanation satisfactory and condoned the delay, emphasizing the need for the assessee to utilize the final opportunity to furnish all necessary documents for registration.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 712277 (ITAT-AHMEDABAD)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: DR. BRR KUMAR, VICE PRESIDENT And Shri T.R. SENTHIL KUMAR, JUDICIAL MEMBER Stellin Foundation 159-160, Gulab Vatika Society, Tandalja Road Off Old Padra Road, Vadodara-390020 Gujarat PAN: AARTS1235L (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee Represented: Shri Tej Shah, Advocate Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 29-07-2025 Date of pronouncement : 30-07-2025 आदेश/ORDER PER BENCH:- These two appeals are filed by the assessee as against denial of registration under Section 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide separate orders dated 02.09.2024 and 21.09.2024 passed by Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “Ld. CIT(E)”), Ahmedabad. ITA No: 2133 & 2134/Ahd/2024 Printed from counselvise.com I.T.A No. 2133 & 2134/Ahd/2024 Page No Stellin Foundation Vs. CIT(E) 2 2. The Registry has noted that there is a delay of 19 days in filing the above appeals by the assessee trust. The assessee by way of a Notarized Affidavit explained that the delay is due to the Accountant who has been handling the matter has not verified the email every day. The assessee trust came to the knowledge of the rejection orders passed by Ld. CIT(E) only on 13-11-2024, its thereafter, the assessee trust appointed Advocate from Ahmadabad to file the above appeals. 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 undertake to file all necessary details/documents before Ld. CIT(E) to consider their applications for registration under Section 12AB and 80G(5) 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 CIT(E) for registration. 4. We have considered rival submissions and perused the material available on record and the undertaken made by the Trust to file necessary documents in support of the registration under Section 12AB and 80G(5) of the Act. We are satisfied with the explanation offered by the assessee for the delay in filing the above appeals, thus, the delay of 19 days in appeals is hereby condoned. However, to meet the ends of Justice, we deem fit it to set-aside the ex-parte orders and direct the Ld CIT[E] to give one more opportunity of hearing to the assessee for registration under Section 12AB and 80G(5) of the Act and pass orders in accordance with the provisions of law. Needless to say, that the assessee Printed from counselvise.com I.T.A No. 2133 & 2134/Ahd/2024 Page No Stellin Foundation Vs. CIT(E) 3 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 appeals filed by the Assessee are allowed for statistical purposes. Order pronounced in the open court on 30 -07-2025 Sd/- Sd/- (DR. BRR KUMAR) (T.R. SENTHIL KUMAR) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad: Dated 30/07/2025 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 "