DAWOODI BOHRA MASJID-VERAVAL,VERAVAL vs. CIT(EXEMPTION), AHMEDABAD

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 आयकरअपीलसं./ITA No. 31/Rjt/2026 (�नधा�रणवष�/Assessment Year: (2023-24) Dawoodi Bohra Masjid-Veraval CIT(Exemption) Veraval City Dowoodi Bohra. Room No:609, Floor-6, Vs. Veraval Gir Somnath, Veraval Aayakar Bhawan (Vejalpur), Gujarat 362265 Nr: Sachin Tower, 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad, Ahmedabad Gujarat 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTD7807M (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Darshak Thakkar, Ld. AR Respondent by : Shri Abiram Kartikeyan, Ld. CIT. DR Date of Hearing : 24/06/2026 30/06/2026 Date of Pronouncement : ORDER Per, Shri Sonjoy Sarma, JM: This appeal has been filed by the assessee against the order passed by the learned Commissioner of Income Tax (Exemption) relating to rejection of registration under Section 12A of the Income Tax Act, 1961. 2. Brief facts of the case are that the assessee filed an application seeking registration under clause (iii) of clause (ac) of sub-section (1) of Section 12A

ITA No.31/Rjt/2026 [ AY 2023-24 ] Dawoodi Bohra Masjid-Veraval

of the Act. The application filed by the assessee was rejected due to non- submission of supporting documents such as copies of bank statements, identity proof of managing trustee and other relevant documents as called for by the learned CIT (Exemption). 3. Aggrieved by the order of the ld. CIT (A) assessee is in appeal before this tribunal. At the time of hearing, the learned Authorised Representative submitted that the application was rejected due to inability of the assessee to furnish the supporting documents before the learned CIT (Exemption). It was further submitted that if another opportunity is granted, the assessee shall furnish all necessary supporting documents and substantiate its claim before the learned CIT (Exemption) without fail. 4. We also notice that there is a delay of 894 days in filing the present appeal before the Tribunal. A petition for condonation of delay along with an affidavit/application explaining the reasons for such delay has been filed by the assessee. We, after considering the submissions and the material available on record, we are satisfied with the explanation offered by the assessee and accordingly condone the delay in filing the appeal. 5. We, after considering the facts and circumstances of the case and in the interest of justice, we restore the matter to the file of the learned CIT (Exemption) with a direction to examine the issue afresh after providing adequate opportunity of hearing to the assessee and after considering all supporting documents that may be furnished by the assessee. 6. The assessee is directed to extend full cooperation and furnish all relevant documents before the learned CIT (Exemption).

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ITA No.31/Rjt/2026 [ AY 2023-24 ] Dawoodi Bohra Masjid-Veraval

Order is pronounced in the open Court on 30/06/2026.

Sd/- Sd/-

[ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member S 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

Sr. Private Secretary ITAT, Rajkot

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