SHREE BHUTADADADA MOCHI SAMAJ CHERITABLE TRUST JASDAN,JASDAN vs. ITO EXEMPTION WARD 1 RAJKOT, RAJKOT

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ITA 187/RJT/2026Status: DisposedITAT Rajkot30 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, in the interest of justice, restored the matter to the CIT(Exemption). The CIT(Exemption) was directed to re-examine the issue afresh after providing the assessee with a reasonable opportunity of hearing.

What were the facts?

The assessee trust filed an application for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, which was rejected by the CIT(Exemption) for being filed beyond the prescribed six-month period. The assessee then filed an appeal before the ITAT, which also had a delay.

What were the issues?

Whether the application for registration under Section 12A(1)(ac)(ii) was filed within the prescribed time limit and whether the delay in filing the appeal before the ITAT should be condoned.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Respondent: Shri Abiram Kartikeyan S., Ld. CIT(DR)
Hearing: 24/06/2026Pronounced: 30/06/2026

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. 187/RJT/2026 [ �नधा�रण वष�/Assessment Year: - ] Shree Bhutadadada Mochi Samaj ITO Exemption, Ward 1 Rajkot Cheritable Trust Jasdan Vs. IT-Office, New Aayakar Bhawan, Atkot Road, Opp Water Tank, Hari Vatiaka, Rajkot-360001,Gujarat Krush Bhag 2, At Jasdan Post Jasdan At Jasdan Dist, Rajkot 360050 Gujarat, �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AALTS4859E (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : None Respondent by : Shri Abiram Kartikeyan S., Ld. CIT(DR) Date of Hearing : 24/06/2026 Date of Pronouncement : 30/06/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM:

This appeal has been filed by the assessee against the order dated 30.09.2025 passed by the learned Commissioner of Income Tax (Exemption) [CIT (Exemption)].

2.

Brief facts of the case are that the assessee had filed an application under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The application filed by the assessee was rejected on the ground that the same was filed beyond the prescribed

ITA No. 187/RJT/2026 Shree Bhutadadada Mochi Samaj Cheritable Trust Jasdan period of six months prior to expiry of the provisional registration/commencement period of activities.

3.

Aggrieved by the order of CIT (Exemption) assessee is in appeal before this tribunal.

4.

At the time of hearing we notice that there was also a delay of 77 days in filing the present appeal before the Tribunal. In this regard, the assessee filed an application seeking condonation of delay. After considering the reasons stated therein, we condone the delay and proceed to adjudicate the appeal on merits.

5.

On the date of hearing, none appeared on behalf of the assessee despite service of notice. Therefore, we proceeded to hear the matter with the assistance of the learned Departmental Representative.

6.

The learned Departmental Representative submitted that the application filed by the assessee was rejected by the learned CIT (Exemption) as the same was filed beyond the prescribed limitation period and therefore the rejection was justified.

7.

We have heard the submissions and examined the material available on record. Considering the facts and circumstances of the case, and in the interest of justice, we deem it proper to restore the matter to the file of the learned CIT (Exemption) with a direction to examine the issue afresh in accordance with law and pass an appropriate order after providing reasonable opportunity of hearing to the assessee.

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ITA No. 187/RJT/2026 Shree Bhutadadada Mochi Samaj Cheritable Trust Jasdan 08. The assessee is directed to extend full cooperation and furnish all relevant documents and explanations before the learned CIT (Exemption).

9.

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

Order pronounced in the open court on this 30th day of June, 2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 30/06/2026 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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