GAYATRI PARIWAR TRUST, MAHASAMUND, MAHASAMUND vs. CIT (EXMP), BHOPAL, BHOPAL

ITA 564/RPR/2026Status: DisposedITAT Raipur13 August 20267 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(Exemption)'s order. The matter was remanded back to the CIT(Exemption) to consider the delayed application and the submitted documents.

What were the facts?

The assessee trust applied for registration under Section 12A of the Income Tax Act, 1961, in Form 10AB. The CIT(Exemption) rejected the application due to a belated filing and non-submission of required documents.

What were the issues?

Whether the CIT(Exemption) properly adjudicated the delay condonation application and if an opportunity was provided to the assessee to substantiate the reasons for delay.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB,Section 119(2)(b)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, “DB” RAIPUR

Before: SHRI R.K PANDA & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Sunil Kumar Agrawal &, Ms. Vidya Verma, CAs
For Respondent: Shri Rituparna Namdeo, CIT-DR
Hearing: 06.08.2026Pronounced: 13.08.2026

PER PARTHA SARATHI CHAUDHURY, JM: The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Exemption), Bhopal dated 26.03.2026 for the assessment year 2026-27 as per the grounds of appeal on record.

2.

At the very outset, it is noted that the appeal is time barred by 33 days. Explaining the reasons for such delay and praying for condonation, the assessee had filed an “affidavit”, dated 05.08.2026 as well as condon

The order continues below.

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