SHRI BAHUCHARAJI MANDIR SANCHALAN SAMITI LATHI,LATHI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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ITA 111/RJT/2026Status: DisposedITAT Rajkot07 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the order of the CIT(E). The matter was restored to the CIT(E) for fresh adjudication, granting the assessee one more opportunity to provide necessary documents.

What were the facts?

The assessee, a trust, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The application was rejected by the CIT(E) due to non-furnishing of requisite details despite notices.

What were the issues?

Whether the assessee should be granted another opportunity to furnish documents for registration after the initial rejection due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member

आयकर अपील सं./ITA No. 111/RJT/2026 [ �नधा�रण वष�/Assessment Year: N.A ] Shri Bahucharaji Mandir Sanchalan The Commissioner of Income Tax Samiti Lathi (Exemption) Vs. Lathi., Amreli Gujarat 364430 609, Floor-6, Aayakar Bhawan (Vejalpur), Nr Sachin Tower, 100 Foot Road, Anandnagar-Prahladnagar Road, Ahmedabad., Gujarat 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AATTS4440F (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Vimal Desai, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. CIT. DR Date of Hearing : 30/06/2026 Date of Pronouncement : 07/07/2026

:: ORDER :: Per, Bench: This appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] whereby the application filed by the assessee for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was rejected.

2.

Brief facts of the case are that the assessee is a trust filed an application seeking registration under section 12A(1)(ac)(iii) of the Act. Notices were

ITA No. 111/RJT/2026 Shri Bahucharaji Mandir Sanchalan Samiti Lathi issued by the learned CIT(E) calling for requisite details and supporting documents. However, the assessee did not furnish the requisite details despite issuance of notices and opportunities granted. Accordingly, the application filed by the assessee was rejected on the ground that no documents/details were filed even after issuance of notices.

3.

At the outset, it is noticed that the present appeal has been filed with a delay of 423 days. The assessee has filed an application seeking condonation of delay explaining the reasons for the delay. Having considered the averments made in the condonation application and keeping in view the principles of substantial justice, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay of 423 days is condoned and the appeal is admitted for adjudication. Aggrieved by the order of the CIT (E) assessee is in appal before this tribunal.

4.

At the time of hearing Ld. AR submitted that the non-compliance was not deliberate and that the trust should be afforded one more opportunity to place the necessary documents on record. It was further submitted that in the interest of justice, the matter may be restored to the file of the learned CIT(E) for fresh consideration.

5.

On the other hand, the Ld. DR supported the impugned order and submitted that the assessee had failed to comply with the notices issued by the learned CIT(E).

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ITA No. 111/RJT/2026 Shri Bahucharaji Mandir Sanchalan Samiti Lathi 6. We have heard the rival submissions and perused the material available on record.

7.

We note that the application for registration has been rejected primarily for non-furnishing of requisite details. Considering that the issue relates to registration of a trust and that the matter should be decided on merits after affording adequate opportunity, we are of the view that one more opportunity deserves to be granted to the assessee. Accordingly, the impugned order is set aside and the matter is restored to the file of the learned CIT(E) for fresh adjudication in accordance with law after providing adequate opportunity of hearing to the assessee. The assessee is directed to comply with the notices issued by the learned CIT(E) and furnish all requisite details and documents as may be called for.

8.

Accordingly, the appeal of the assessee was allowed for statistical purposes.

Order is Pronounced in the open Court on 07/07/2026.

SdSSd/- Sd/-/ Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 07/07/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, Rajkot 6. Guard File By order //True Copy// Sr. Private Secretary ITAT, Rajkot

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