SHREE SHYAM GAUSEWA SOCIETY,V-NALOI, TEH-SIWANI vs. ITO EXEMPTIONS, ROHTAK, ROHTAK

आयकर अपील�य अ�धकरण, �द�ल� पीठ�, नई �द�ल� INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, ‘A’ NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER AND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER ITA Nos.4361 & 4362/DEL/2026 िनधा�रण वष�/Assessment Year: 2024-25) SHREE SHYAM GAUSEWA ITO EXEMPTIONS, ROHTAK ITO EXEMPTIONS, AAYKAR SOCIETY V-NALOI, TEH-SIWANI, DISTT- BHAWAN NEAR Vs. BHIWANI, BHIWANI-127046, MANSAROVAR PARK, HARYANA ROHTAK HARYANA-124001, अपीलाथ� Appellant ��थ� Respondent

Permanent Account Number of Assessee: ABOAS6705Q

अपीलाथ� �ारा/Appellant represented by: Shri Prem Rajpal, Adv. & Ms. Pulak Rajpal, Adv. ��थ� �ारा/Respondent represented by: Shri Rajore Satish Chandra Ramsevak, CIT-DR सुनवाई की तारीख / Date of conclusion of hearing: 24.06.2026 घोषणा की तारीख / Date of pronouncement: 29.06.2026 ORDER PER BENCH

These two appeals by the assessee are directed against the order of the Ld. Commissioner of Income Tax(Exemption), Chandigarh, [hereinafter referred to as ‘ld. CIT(E)] both dated 26.11.2024 passed under section 12AB(1)(b)(ii) and 80G of the Income Tax Act, 1961. The word ‘Act’ herein this order would mean Income Tax Act, 1961. 2. At the outset, the Registry has identified the delay of 445 days in filing the appeal before the Tribunal. The ld. Counsel for the assessee submitted that the delay has arisen on account of Revenue’s communications being sent on e-mail ID of the earlier counsel and that the same was neither intentional nor mala fide. For the reasons stated in the assessee’s condonation petition attributing delay for 445 days to the circumstances beyond its control, we quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) to condone the delay. 3. The appeal of the assessee vide ITA No.4361/Del/2026 is regarding the rejection of its request filed under section 80G(5)(ii) of the Act. The appeal of the assessee vide ITA No.4362/Del/2026 is regarding the rejection of its request filed under section 12A(1)(ac)(ii) of the Act. As both the appeals are of the same assessee concerning common issues of rejection of its application under section 12A and 80G, they were heard together and for the purposes of convenience, adjudicated by this common order.

Order pronounced in the open court on 29th June, 2026. Sd/- Sd/- [ANUBHAV SHARMA] [AMITABH SHUKLA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 29.06.2026 Page 3 of 4 Shekhar Copy forwarded to: 1. Appellant 2. Respondent 3. PCIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi, 1. Date of dictation directly on computer of the Tribunal order 24.06.2026 2. Date on which typed draft order is placed before the dictating 24.06.2026 Member 3 Date on which typed draft order is placed before the other 24.06.2026 Member (in the case of DB) 4. Date on which the approved draft order comes to P.S/Sr.P.S 5. Date on which the fair Order is placed before the dictating Member for sign 6. Date on which the fair Order is placed before the other Member for sign ( in the case of DB) 7. Date on which the Order comes back to P.S./Sr.P.S for uploading on ITAT website 8. Date of uploading, if not, reason for not uploading 9. Date on which the file goes to the Bench Clerk 10. Date on which order goes for xerox 11. Date on which order goes for endorsement 12. Date on which the file goes to the Superintendent/O.S. for checking 13. Date on which the file goes to the Assistant Registrar for signature on the order 14. Date on which the file goes to dispatch section for dispatch the Tribunal Order 15. Date of dispatch of order 16. Date on which file goes to Record Room after dispatch the order