TAJ ANAND ASHRAM,SAVNER vs. CIT EXEMPTION, PUNE

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ITA 459/NAG/2025Status: DisposedITAT Nagpur12 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the application, considering the assessee's location and the period of delay. The Tribunal restored the matter to the CIT(Exemption) to pass a fresh order after giving the assessee an opportunity to be heard.

What were the facts?

The assessee's application for regular registration under Section 12A(1)(ac)(iii) was rejected by the CIT(Exemption). The rejection was partly due to a delay in filing and partly due to the assessee's failure to provide documentary evidence.

What were the issues?

Whether the delay in filing the application for registration should be condoned and whether the assessee should be given an opportunity to present evidence.

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, NAGPUR BENCH :: NAGPUR

Before: SHRI ANUBHAV SHARMA & SHRI KHETTRA MOHAN ROY

For Appellant: Shri Mahavir Atal, CA
For Respondent: Shri Pankaj Kumar, CIT-DR
Hearing: 11.06.2026Pronounced: 12.06.2026

PER BENCH:

This appeal filed by the assessee is directed against the order of Ld. Commissioner of Income Tax (Exemption), Pune, (for short, “CIT(E)”), dated 18/10/2024; whereby application for regular registration u/s. 12A(1)(ac)(iii) has been rejected.

ITA No. 459/NAG/2025 (Taj Anand Ashram)

2.

On hearing both the sides, we find that there is a delay of 144 days, an application for condonation of delay has been filed wherein assessee has stated that the trust is situated in a small village, far away from the headquarters of Nagpur and, therefore, the notices were not served on the assessee. Considering the delay is not of substantial period, the same is condoned and more so, for the reason that even the impugned order has been passed for the failure of assessee to provide relevant documentary evidences in support of the claim made in Form No. 10AB.

3.

As a consequence of aforesaid, to give the assessee an opportunity to contest the case on merits, the issues raised in this appeal are restored to the files of Ld. CIT(E) who shall pass the order afresh after giving the assessee a reasonable opportunity of being heard. Corresponding ground of appeal raised by the assessee is allowed for statistical purposes.

ITA No. 459/NAG/2025 (Taj Anand Ashram)

4.

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

Order pronounced in open Court on 12.06.2026

sd/- sd/- ANUBHAV SHARMA KHETTRA MOHAN ROY ACCOUNTANT MEMBER JUDICIAL MEMBER

Nagpur: Dated: 12/06/2026 vr/- Copy to: 1. The Assessee 2. The Revenue 3. The Pr.CIT concerned. 4. The DR, ITAT, Nagpur 5. Guard file. By order Vukkem Digitally signed by Vukkem Rambabu Rambabu Date: 2026.06.15 10:27:30 +05'30' Senior Private Secretary ITAT, Nagpur

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