VAMA CHARITABLE TRUST ,TIRUNELVELI vs. CIT(EXEMPTIONS), CHENNAI

Assessment Years: 2023-24 Vama Charitable Trust, Commissioner of Income Tax Sivanthiappar Mela Street, Sivasailam (Exemptions) Road, Alwarkurichi, Ambasamudram, Chennai. Tirunelveli, Tamil Nadu-627 412. [PAN: AACTV6752C] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : Shri H.Yeshwanthkumar, C.A प्रत्यर्थी की ओर से /Revenue by : Shri ARV Sreenivasan, CIT सुनवाई की तारीख/Date of Hearing : 25.08.2025 घोषणा की तारीख /Date of Pronouncement : 03.09.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / EXM / F / EXM45 / 2024-25 / 1067839141(1) dated 21.08.2024 of the Learned Commissioner of Income Tax (Exemption) [herein after “CIT(E), Chennai for the assessment year 2023-24. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time.

2.0 It has been noted that there is a delay of 235 days in the case, in filing of this appeal before the tribunal. In its affidavit the assessee has pleaded that the assessee had applied for renewal of registration u/s 80G on 31.03.2024 which was rejected by the Ld.CIT(E ) for non compliance vide his order dated 21/08/24. The assessee thereafter on 22/10/24 filed fresh application under Bonafide belief that as the original application was filed in time, the second one would be considered as a valid continuation. It was stated that no appeal was preferred assuming and awaiting consideration of its second application. All these activities contributed to the delay which was neither willful nor wanton. The assessee submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assessee and we are satisfied with their adequacy. We are also conscious of the fact that no litigant gains by intentionally delaying its own matters. The Ld. DR did not pose any serious objections to the delay. Accordingly, we hereby condone the delay and proceed to adjudicate this appeal. 3.0 The only issue raised through its grounds of appeal is regarding the denial of exemption u/s 12A by the Ld.CIT(E ) on the premise that the assessee trust did not make any compliance to the notices issued by the Ld.CIT(E). The Ld.Counsel for the assessee submitted that the assessee’s trust could not make timely compliances to the notices issued by the Ld.CIT(E ) on account of contemporaneous preoccupation with Page - 2 - of 4 other pressing matters of the trust. It was stated that the same was not intentional or malafide. It was argued that the second time when it filed the application, it was declined to be acted upon on the premised being late.