VIR SAVARKAR SHISHAN & SEVA SANSTHA,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1665/AHD/2025Status: DisposedITAT Ahmedabad01 April 20262 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, citing a co-ordinate bench's order in an identical case. The matter was restored to the file of the CIT(E) for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) which dismissed their application for renewal/approval under Section 80G(5). The appeal was filed with a delay of 455 days.

What were the issues?

Whether the delay in filing the appeal should be condoned and the application for renewal/approval under Section 80G(5) should be restored to the CIT(E).

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “ D ” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Aseem Thakkar, AR
Hearing: 24/02/2026Pronounced: 01/04/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 07/03/2024. 2. The assessee, in this appeal, is aggrieved by the action of the Ld. CIT(E) in dismissing the application of the assessee filed for renewal/approval u/s.80G(5) of the Income Tax, 1961 (in short “the Act”). Vir Savarkar Shishan & Seva Sanstha vs. The CIT(E) 2

3.

The appeal is time-barred by 455 days. The Ld. Counsel for the assessee has brought on record a copy of the order of the Co-ordinate Bench in ITA No.1664/Ahd/2025 in the case of the case of assessee itself, wherein, in identical facts and circumstances, the delay in filing the appeal has been condoned and the matter in relation to the application of the assessee for registration u/s.12A of the Act has been restored to the file of the Ld. CIT(E) vide Tribunal’s order dated 16/10/2025. Since the facts and circumstances are identical, therefore, the delay in filing the appeal is hereby condoned and present application for renewal/approval u/s.80G(5) of the Act is also restored to the file of the Ld. CIT(E) to be decided along with the application of the assessee for registration u/s.12A of the Act.

4.

With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 01/04/2026. (Annapurna Gupta ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 01/04/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. संबंिधत आयकर आयु' / Concerned CIT 3. 4. आयकर आयु' अपील ( ) / The CIT(E)- Ahmedabad िवभागीय #ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद/DR,ITAT, Ahmedabad. 5. , , गाड" फाईल /

6.

Guard file.

आदेशानुसार/ BY ORDER, स&ािपत #ित //// सहायक पंजीकार (Asstt.

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