NEW LIFE GRACE MINISTRIES TRUST,SINDHDURG vs. CIT (EXEMPTION), PUNE

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ITA 889/PUN/2025Status: DisposedITAT Pune25 September 2025AY 2024-2025Bench: Dr. MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)6 pages

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Facts

The assessee's application for condonation of delay was filed for 121 days. The assessee's application for regular registration u/s 12A(1)(ac)(vi)-ITEM(B) was rejected by the Ld. CIT(E) due to non-furnishing of some details and failure to comply with notices. The assessee claimed that the delay was due to reasons beyond their control and sought one more opportunity.

Held

The Tribunal condoned the delay of 121 days after considering the assessee's affidavit and relevant judgments, adopting a justice-oriented approach. The Tribunal restored the issue of regular registration to the file of the Ld. CIT(E) for fresh adjudication, providing one more opportunity to the assessee.

Key Issues

Whether the delay in filing the appeal for condonation of delay can be condoned, and whether the assessee should be granted one more opportunity to furnish details for regular registration u/s 12A.

Sections Cited

12AB, 12A(1)(ac)(vi)

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Cases cited in this judgment

Detected automatically from the text. The count shows how many other judgments on BharatTax rely on the same authority.

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · SC
3,926 citing

Income Tax Appellate Tribunal, A BENCH,

Before: Dr. MANISH BORAD & SHRI VINAY BHAMORE

For Respondent: Shri Amol Khairnar, CIT-DR

ORDER

PER DR. MANISH BORAD, ACCOUNTANT MEMBER:

- This appeal at the instance of the assessee is directed against the order of Ld. CIT (Exemption), Pune passed u/s 12AB/(I)(b)(ii) of the Income-tax Act, 1961 dated 10.09.2024.

When the case called for none appeared on behalf of the assessee however written submissions alongwith the application for condonation of delay stands duly submitted.

Registry has informed that there is a delay of 121 days. In the affidavit for condonation of delay filed by the assessee which is duly notarized, we note that the President of the assessee Trust did not notice the rejection order dated 10.09.2024 served on his e-mail Id gomes.benjamin@gmail.com and as a result of which the appeal could not be filed before this Tribunal within the prescribed statutory time limit. After hearing the other side and also taking note of the contents of the affidavit filed by the assessee for condonation of delay, we find that sufficient cause prevented the assessee from filing the appeal in prescribed time limit. We therefore in the light of the judgement of Hon’ble Apex Court in the case of Collector, Land Acquisition vs. Master Katiji and Others(1987) 167 ITR 471(SC) (Supreme Court) and in the case of Inder Singh Vs State of Madhya Pradesh judgement dated 21.03.2025 (2025) INSC 382) and also taking a justice oriented approach condone the delay of 121 days and admit the appeal for adjudication.

Though the assessee has raised six grounds of appeal but the sole grievance is that Ld. CIT(E) erred in rejecting the application filed by the assessee on Form No. 10AB dated 31.03.2024 for regular registration u/s 12A(1)(ac)(vi)-ITEM(B).