SHRI VACHASPATI EDUCATIONAL TRUST,THANE vs. CIT (EXEMPTIONS), PUNE, PUNE

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ITA 1539/MUM/2025Status: DisposedITAT Mumbai02 September 2025AY 2025-26Bench: SHRI NARENDRA KUMAR BILLAIYA, HON'BLE (Accountant Member), SHRI ANIKESH BANERJEE, HON'BLE JUDICIAL MEMBER Ι.Τ.Α. No. 1539/Mum/2025 Assessment Year: 2025-26 Shri Vachaspati Educational Trust Vs CIT(Exemptions), Pune B-501, Varsha Tower Sai Baba Nagar Maharashtra - 401107 [PAN: AAHTS4584L] अपीलार्थी/ (Appellant) प्रत्यर्थी / (Respondent) Assessee by: Shri Bhupendra Shah, A/R Revenue by : Shir Vivek Perampurna, CIT D/R सुनवाई की तारीख/Date of Hearing : 01/09/2025 घोषणा की तारीख / Date of Prono1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. While acknowledging that queries from the CIT(E) were only partly complied with, the Tribunal restored the issue to the CIT(E) for a fresh decision, directing the assessee to provide all necessary documents and affording them a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal against the rejection of their application for registration under Section 12A of the Income Tax Act was initially filed late. The delay was attributed to a misunderstanding about the correct ITAT bench. The assessee had not furnished complete details to the CIT(E) in support of their claim.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the CIT(E) should be directed to decide the application for registration afresh.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “F” BENCH, MUMBAI

Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI ANIKESH BANERJEE, HON’BLE

Hearing: 01/09/2025Pronounced: 02/09/2025

O R D E R

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