YADUVANSHI SORATHIYA AHIR SAMAJ CHARITABLE TRUST SHINAY,SHINAY ADIPUR vs. CIT(E), AHMEDABAD, AHMEDABAD

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ITA 780/RJT/2026Status: DisposedITAT Rajkot07 July 2026AY 2025-264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and set aside the CIT(E)'s order. The matter was restored to the CIT(E) for fresh adjudication on merits after providing the assessee with an adequate opportunity to be heard.

What were the facts?

The assessee, a charitable trust, applied for registration under section 12A(1)(ac)(iii) of the Income Tax Act. The CIT(E) rejected the application as it was filed beyond the prescribed time limit, and the CIT(E) had no power to condone the delay.

What were the issues?

Whether the CIT(E) has the power to condone the delay in filing an application for registration under section 12A(1)(ac)(iii) and whether the assessee should be granted another opportunity to present its case.

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. 780/RJT/2026 [ �नधा�रण वष�/Assessment Year: 2025-26 ] Yaduvanshi Sorathiya Ahir Samaj CIT(Exemption) Charitable Trust, Room No:609, Floor-6, Aayakar Vs. Village Shinay, Adipur, Bhawan (Vejalpur), Nr: Sachin Tower, Gandhidham (Kutch)-370205, Gujarat 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad- 380015, Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATY7001P (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Mehul Ranpura, 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)] dated 27.09.2025 whereby the application filed by the assessee for registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was rejected.

ITA No. 780/RJT/2026 Yaduvanshi Sorathiya Ahir Samaj Charitable Trust 02. 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. The learned Commissioner of Income Tax (Exemption) observed that, in terms of the provisions of the Income-tax Act, an application in Form No. 10AB for regular approval under 12A(1)(ac)(iii) is required to be filed at least six months prior to the expiry of the provisional approval or within six months from the commencement of its activities, whichever is earlier. According to the CIT(E), the assessee failed to file the application within the prescribed time limit. It was further observed that the Commissioner of Income Tax (Exemption) has no statutory power to condone the delay in filing Form No. 10AB. Since the assessee had filed the application after the due date, i.e., after 30 September 2024, and had not filed any application seeking condonation of delay, the application in Form No. 10AB was rejected as being time- barred.

3.

At the outset, it is noticed that the present appeal has been filed with a delay of 167 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 167 days is condoned and the appeal is admitted for adjudication.

4.

Aggrieved by the order of the CIT (E) assessee is in appal before this tribunal.

5.

At the time of hearing Ld. AR submitted that the non-filing of application for such condonation was not deliberate and that the trust should be afforded one more opportunity to place the necessary documents on record. It was further submitted

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ITA No. 780/RJT/2026 Yaduvanshi Sorathiya Ahir Samaj Charitable Trust that in the interest of justice, the matter may be restored to the file of the learned CIT(E) for fresh consideration.

6.

On the other hand, the Ld. DR supported the impugned order and submitted that the assessee had failed to file the application within the time limit prescribed under the stature.

7.

We have heard the rival submissions and perused the material available on record.

8.

We note that the application for registration has been rejected primarily for failed to file the application within the prescribed time limit. 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.

9.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 7th day of July, 2026.

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

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ITA No. 780/RJT/2026 Yaduvanshi Sorathiya Ahir Samaj Charitable Trust

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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