SEERVI VIKAS SANSTHAN GUDA MOKAMSINGH,PALI vs. ITO, WARD 1(1)(1), SURAT

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT Before: Shri T. R. Senthil Kumar, Judicial Member & Shri Ratnesh Nandan Sahay, Accountant Member

ITA No. 1341/SRT/2025 & ITA No. 1342/SRT/2025 Assessment Year: 2025-26 Seervi Vikas Sansthan Guda Vs CIT(Exemption), Mokamsingh, Ahmedabad. A Mokamsingh Aai Mata Vader, Vai Auha Guda Jurisdictional A.O. Mokamsingh, Marwad Jn Pali, ITO, Rajasthan-306021 Ward – 1(1)(1), PAN: ABETS 7674 P Surat. (Appellant) (Respondent)

Assessee Represented by : Shri Sapnesh Sheth, Advocate Revenue Represented by : Shri Mukesh Jain, CIT-DR Date of hearing : 05/05/2026 Date of pronouncement : 18/06/2026 आदेश/ORDER PER: RATNESH NANDAN SAHAY, AM: 1. These are the appeals filed by the assessee against the separate orders of the ld. Commissioner of Income Tax (Exemption), Ahmedabad [In short, ‘the ld. CIT(E)’] dated 17/07/2025 and 18/07/2025 for the assessment year (AY) 2025-26. Both the appeals have interconnected, therefore, both appeals were clubbed and heard together and being decided by this common

2 ITA No. 1341 & 1342/Srt/2025 A Mokamsingh Aai Mata Vader Vs CIT(E) order. In ITA No. 1341/Srt/2025, assessee has raised following grounds of appeal: "1. On the facts and circumstances of the case as well as law on the subject, the Id. Commissioner of Income Tax (Exemption) has erred in rejecting the application made by the assessee trust without granting reasonable opportunity of hearing. 2. On the facts and circumstances of the case as well as law on the subject, the Id. Commissioner of Income Tax (Exemption) has erred in not granting permanent registration to the assessee trust by rejecting the application filed in Form 10AB u/s 12A(1)(ac) (iii) of the I.T Act 1961. 3. It is therefore prayed that order of Id. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." In ITA No. 1342/Srt/2025, assessee has raised following grounds of appeal: "1. On the facts and circumstances of the case as well as law on the subject, the Id. Commissioner of Income Tax (Exemption), Ahmedabad has erred in rejecting the application filed by the assessee trust without granting reasonable opportunity of hearing. 2. On the facts and circumstances of the case as well as law on the subject, the Id. Commissioner of Income Tax (Exemption), Ahmedabad has erred in rejecting the application filed by the Appellant Trust in form 10AB for grant of approval under clause (iv) of first proviso to section 80G(5) of the I.T. Act. 3. It is therefore prayed that order of Id. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal." 2. It is found from perusal of the record that there are delay of 65 days each in filing these appeals before this Tribunal, for which, the assessee has filed application for condonation of delay in the form of affidavit mentioning the facts as under:

3 ITA No. 1341 & 1342/Srt/2025 A Mokamsingh Aai Mata Vader Vs CIT(E) "1. In my case, CIT (Exemption) Ahmedabad passed order on 18.07.2025. As such, the appeal against above order ought to have been filed within 2 months from the end of the month in which the order was communicated to assessee i.e. on or before 30.09.2025. However, due to the reasons beyond my control, I could not file appeal before the above date and there is a delay of about 64 days in filing appeal as on the date of making this affidavit. It may please be noted that there is no mala fide intention on my part in not filing the appeal within stipulated time limit. Thus, I hereby request you to kindly admit my appeal as valid appeal in view of following reasons. 2. I respectfully submit that the delay in filing of the present appeal has occurred solely due to circumstances which were beyond my control. I did not received any email regarding the order passed in my case and I also did not received any physical copy of the said order. I came to know about the same order when my CA logged into the portal for filing the form 10BB for A.Y 2025-26. He informed me about the order passed in my case and advised me to immediately file an appeal before the Hon'ble ITAT along with a request for condonation of delay. Due to these circumstances, I remained completely unaware that the CIT (Exemption), Ahmedabad had passed an order dated 18.07.2025 in my case. 3. I sincerely apologize for the delay in filing the appeal. There has never been any intention to disregard the provisions of the statute. It is humbly submitted that the Hon'ble Supreme Court has consistently held that when the delay is caused by bona fide and unavoidable reasons, and there is no element of negligence, mala fide, or deliberate inaction, the same deserves to be condoned in the interest of substantial justice. Therefore, I

4 ITA No. 1341 & 1342/Srt/2025 A Mokamsingh Aai Mata Vader Vs CIT(E) respectfully request your kind honour to condone the delay in filing the appeal. 4. In light of above, it is prayed that delay in filing of appeal may kindly be condoned & appeal may please be admitted in the interest of natural justice, equity & fair play. I shall always remain grateful for the act of kindness." The assessee also stated that the delay in filing appeals were neither intentional nor deliberate. The assessee was prevented by sufficient and reasonable cause from filing the appeals within the prescribed time. The assessee prayed for condonation of delay. 3. On the other hand, the ld. Sr.DR did not raise any serious objection if the delay in filing of the appeals be condoned. 4. Considering the contents made in the condonation application, the delay of 65 days each in filing these appeals before the Tribunal are condoned and the appeals are admitted. 5. Facts of the case in brief, are that an application for registration of the Trust was filed in Form No. 10AB under sub-clause (3) of clause (ac) of Section 12A of the Income Tax Act, 1961 (in short, the Act). However, the same was rejected by the ld. CIT(E), Ahmedabad on the ground that the appellant has neither filed any submission/detail/documents nor it has sought any adjournment in this case to fulfil prerequisites condition for an application filed under sub-clause (ac) of Section 12A of the Act remains

5 ITA No. 1341 & 1342/Srt/2025 A Mokamsingh Aai Mata Vader Vs CIT(E) unsatisfied. The learned. CIT(E) also rejected the application filed in Form No. 10AB for approval under sub-clause (B) of clause (iv) of first proviso to sub-section (5) of Section 80G of the Act because of the fact that in response to the notices issued by the ld. CIT(E), the appellant has not filed any reply/submission/document etc. nor sought any adjournment in this case. 6. Aggrieved by the order of the ld. CIT(E), the assessee has filed these appeals before this Tribunal. 7. During the course of hearing, it was claimed by the appellant that the reasonable opportunity of hearing was not provided to the appellant and the ld. CIT(E) rejected the application without giving the assessee adequate opportunity of being heard. The appellant in its affidavit filed the condonation of delay has admitted that the reasons for non-compliance due to the circumstances which were beyond the control of the appellant. The appellant did not receive any e-mail regarding the order passed in its case and also did not receive any physical copy of the said order. The assessee came to know about the said order when his Chartered Accountant logged into the portal for filing Form No. 10AB for the A.Y. 2025-26 and then he advised the appellant to immediately filed appeal before the Tribunal alongwith prayer for condonation of delay. The

6 ITA No. 1341 & 1342/Srt/2025 A Mokamsingh Aai Mata Vader Vs CIT(E) appellant also obliged for the delay in filing the appeal and has stated that there has never been any intention to disregard the provisions of the Statute and in view of the Hon'ble Supreme Court decision wherein it was held that when the delay is caused by bonafide and unavoidable reasons and there is no element of negligence, malafide or deliberate action, the same deserves to be condoned in the interestof substantial justice. The appellant, therefore, prayed this Bench to given him one more opportunity of being heard and the matter may be restored to the file of the ld. CIT(E) to explain its case before him. 8. On the other hand, the ld. CIT-DR supported the order of the ld. CIT(E). 9. We have carefully considered the prayer made by the appellant stated as above and accordingly, we restore the matter back to the file of the ld. CIT(E) to reconsider the request of the appellant by seeking from him the desired documents subject to the payment of cost of Rs.5,000/- (Rupees five thousand only) each in both these appeals by the assessee to be paid to the Prime Minister's National Relief Fund within 30 days from receipt of this order. The assessee is also directed to avail this opportunity before the ld.

7 ITA No. 1341 & 1342/Srt/2025 A Mokamsingh Aai Mata Vader Vs CIT(E) CIT(E) to produce the details as and when sought for by the ld. CIT(A). 10. In the result, both these appeals of the assessee are allowed for statistical purposes only. Order is pronounced under the provisions of Rule 34 of IT(AT) Rules, 1963 on 18/06/2026.

Sd/- Sd/- (T. R. SENTHIL KUMAR) (RATNESH NANDAN SAHAY) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat Dated 18/06/2026 *Ranjan आदेश�ȧĤǓ�ͧ �ͪ �\ Ē ȯͪ��/ Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order/आदेशसे,

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