SAT GURU SARAN NIWAS TRUST,AGRA vs. CIT(EXEMPTION), AGRA

ITA 674/AGR/2026Status: DisposedITAT Agra13 October 2026AY 2026-274 pages
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What did the Tribunal hold?

The Tribunal condoned the delay of approximately 132 days in filing the appeal. The reasoning was based on the uncontroverted affidavit filed by the assessee, which provided sufficient cause for the delay. The Secretary of the trust, Mr. Shabd Sukh Baijal, was suffering from acute blindness and underwent surgery during the relevant period. Upon partial recovery, he became aware of the impugned order and filed the appeal belatedly. The Tribunal found the cause shown to be sufficient and admitted the appeal for hearing. The judgment does not address the substantive grounds of appeal concerning the conditional registration granted by the CIT(E) as the provided text is incomplete.

What were the facts?

The assessee, Sat Guru Saran Niwas Trust, filed an appeal against an order dated 06.02.2026 passed by the Commissioner of Income Tax (Exemption), Lucknow (CIT(E)) under Section 12AB(1)(b) of the Income Tax Act, 1961. The CIT(E) had granted conditional registration to the assessee. The appeal was filed on 09.09.2026, approximately 132 days after the impugned order, with a delay condonation application. The assessee cited the Secretary of the trust, Mr. Shabd Sukh Baijal, suffering from acute blindness and undergoing surgery as the reason for the delay. An affidavit and medical certificate were submitted. The delay was condoned by the Tribunal.

What were the issues?

1. Whether the delay in filing the appeal by the assessee is liable to be condoned? (Question of fact, relying on the reasons provided for delay). Assessee's Contention: The assessee argued that the delay was caused due to the Secretary's severe blindness and subsequent surgery, supported by an affidavit and medical certificate. They prayed for condonation of the delay. Revenue's Contention: The judgment does not record any specific contentions from the revenue regarding the delay condonation. The revenue was represented by Ms. Sangeeta Yadav, CIT (DR), but their arguments on this point are not detailed in the provided text.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)

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Income Tax Appellate Tribunal, AGRA (DB

Before: SUNIL KUMAR SINGH & BRAJESH KUMAR SINGH

For Appellant: Ms Sangeeta Yadav, CIT (DR)
For Respondent: Shri Sahib P Satsangi, CA, Ms Sangeeta Yadav, CIT (DR)
Hearing: 12.10.2026Pronounced: 12.10.2026

PER: SUNIL KUMAR SINGH, J.M. This assessee’s appeal is directed against the impugned dated 06.02.2026 passed on application No CIT Exemption, Lucknow/2025- 26/12AA/20959 by the ld. Commissioner of Income Tax (Exemption), Lucknow [(hereinafter referred to as the “CIT(E)] u/s. 12AB(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), wherein ld CIT(E) has granted conditional registration to assessee.

2.

At the very outset, according to registry’s report, the appellant filed this appeal on 09.09.2026 against the impugned order dated 06.02.2026 by a delay of about 132 days. The reasons mentioned in assessee’s delay condonation application are that the Secretary of the assessee trust, Mr. Shabd S

The order continues below.

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