NAVPARGANA RAJPUROHIT SAMAJ BHAMDHAM TRUST KALANDRI,SIROHI vs. CIT (EXEMPTION), JAIPUR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR

BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER ITA No. 401 to 405 /Jodh/2025 (Assessment Year N/A)

Navpargana Rajpurohit Samaj CIT (Exemptions), Jaipur Bhamdham Trust Kalandri Navpargana Rajpurohit Samaj Bhamdham Trust Kalandri, Kalandari S.O, Kalandri, Sirohi, 307802, Rajasthan PAN No. AACTN0520C Assessee by Shri Bharat Kumar, CA (Phycial) Revenue by Shri Bhanwar Singh Ratnoo, CIT-DR (Virtually) Date of Hearing 18.02.2026. Date of Pronouncement 30.04.2026. ORDER SHRI SUDHIR PAREEK, J.M.: These appeals are filed against the separate order of the Commissioner of Income Tax Exemption, Jaipur [hereinafter referred to as the CIT(E)] challenging therein rejection of application for registration under Section 12AA of the Act and approval under Section 80G of the Income Tax Act, 1961.

2 ITA No. 401 TO 405/Jodh/2025 (Assessment Year N/A) 2. There was a maximum delay of 559 days in filing of these appeals. The counsel for the assessee has submitted an application for condonation of delay with support of an affidavit notarized by Notary Government of Rajasthan dated 23.08.2025 stating there in that there was a change of Trustees in the Management Committee who have always been depended entirely on professional advice and services for compliance with taxation and legal formalities. The Trust is being situated in a remote part of Sirohi District, Rajasthan where availing specialized legal and taxation services has always been challenging due to limited local resources. The AR further contended that earlier committee has appointed Shri Jodha Ram, Chartered Accountant (Sirohi), for professional services to manage the taxation matter including filing of application under Section 12AA and 80G of the Income Tax Act, 1961. The AR contended that upon change of CA the newly appointed consultant, Shri Bharat Kumar, reviewed the trust e- proceedings and discovered that the application filed under Section 12A and 80G had been rejected by the Ld. CIT(E) and no appeal has filed by the previous consultant.

3 ITA No. 401 TO 405/Jodh/2025 (Assessment Year N/A) 3. The AR has submitted that for the inadvertent lapse which came to the notice of the trustees, on examination and verification of the tax matters by the new consultant. The Ld. AR has requested that the said delay caused in filing these appeals due to lapse and non- communication by the earlier counsel may be condoned, in the present case, the delay was bonafide and arose solely due to the bonafide reason which was beyond the control of the assessee trust and no benefit has been accrued to the trust due to such delay. Trust continues to carry out charitable, religious activities in public interest. In support he placed reliance on Hon’ble ITAT, Jodhpur Bench in ITA No. 399/Jodh/2025 (AY 2018-19) and Hon’ble Apex Court in the case of Collector, Land Acquisition Vs. Mst. Katiji and Ors. (1987) 167 ITR 471 (SC) wherein, it has been held that sufficient cause for condonation of delay must be construed liberally in order to advance substantial justice and technical considerations should not prevail over the cause of substantial justice. The Ld. DR on the other hand has no objection to the request of the assessee.

4 ITA No. 401 TO 405/Jodh/2025 (Assessment Year N/A) matters. It is noted that the earlier counsel did not communicate about the rejection of the appellant trust’s applications filed for registration under Section 12AA and approval under Section 80G of the Act by the Ld. CIT(E). We find that the appellant trust is being functioning in a remote area of Sirohi District and the default of the earlier counsel in non-communication of the rejection of the applications to the appellant trust construed a bonafide reason for the delay in filing these appeals in the light of the judicial precedents mentioned as above. Accordingly, we hold that the circumstances mentioned by the appellant trust construed bonafide reasons to constitute sufficient cause for condonation of delay in filing of these appeals before the Tribunal. Accordingly, the maximum delay of 559 days with other delays in filing these appeals is hereby condoned and these appeals are admitted for adjudication on merits.

5 ITA No. 401 TO 405/Jodh/2025 (Assessment Year N/A) “Having considered the facts and circumstances of the case, we belief that the assessee deserves one more opportunity to submit necessary details and documents in support of its claim for seeking registration under Section 12AA of the Act. Therefore, in interest of justice and fair play, the matter is hereby set aside to the file of the Ld. CIT(E) to decide the same afresh as per law after providing reasonable opportunity to the assessee.” 6. Having heard both the sides and perusal of record, we find that the Ld. CIT(E) has rejected the application for registration exparte qua the assessee by observing that though the notice and show cause notice was given to the appellant Trust online as well as through speed post fixing hearing on 10.06.2024 but in response no submissions has been furnished by the assessee. Thus, the Ld. CIT(E) has rejected the applications for registration on the grounds that the objects of the appellant trust were for the benefit of particular community, non- registration under the Rajasthan Public Trust and 1959 and that non- genuineness of the activities.

6 ITA No. 401 TO 405/Jodh/2025 (Assessment Year N/A) matters due to miscommunication/ no communication of the counsel engaged by the Trustee and the Trust being functioning at a remote part of Sirohi District Rajasthan, whereas, the availability of the specialized legal taxation services has always been challenging due to limited local resources and therefore, the appellant has appointed a new professional Chartered Accountant for the purpose to look after the tax matter in E- proceedings. Considering the peculiar facts of this case we consider it deem appropriate to restore back the matter to the file of the Ld. CIT(E) to examine the application for registration under Section 12A afresh after granting adequate opportunity of being heard and considering the material placed on record and may be filed in the course of fresh proceedings. The appellant instructed to make necessary compliance to the queries raised by the Ld. CIT(E)

7 ITA No. 401 TO 405/Jodh/2025 (Assessment Year N/A) No. 403/Jodh/2025 shall apply to the matter in ITA No. 401, 402, and 404/Jodh/2025 in mutatis mutandis, ordered accordingly.

SD/- SD/- (DR. MITHA LAL MEENA) (SUDHIR PAREEK) JUDICIAL MEMBER ACCOUNTANT MEMBER Dated : 30 / 04 / 2026. Pritesh Vaishnav PS True copy Copies to : (1) The appellant. (2) The respondent. (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File BY ORDER,