COCOON FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1522/AHD/2025Status: DisposedITAT Ahmedabad05 December 2025Bench: Shri Sanjay Garg (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal subject to the deposit of costs and set aside the CIT(E)'s order. The matter was restored to the CIT(E) for a fresh decision, with provisional registration continuing until then.

What were the facts?

The assessee, Cocoon Foundation, appealed against the order of the CIT(Exemption) rejecting its application for final registration. The appeal was filed late, and the assessee's counsel argued that the trustees were not conversant with tax procedures, leading to missed communication.

What were the issues?

Whether the delay in filing the appeal for registration should be condoned and the matter restored for fresh consideration by the CIT(E)?

Which sections of the Income-tax Act were involved?

Section 12A,Section 12

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Shri Makarand V. Mahadeokar

For Appellant: Shri Ganesh R. Pawar, AR
Hearing: 30/09/2025Pronounced: 05/12/2025

"ी संजय गग", "ाियक सद" एवं "ी मकरंद वसंत महादेवकर, लेखा सद" के सम!। ] ] Before Shri Sanjay Garg, Judicial Member And Shri Makarand V. Mahadeokar, Accountant Member आयकर अपील सं /ITA No.1522/Ahd/2025 िनधा"रण वष" /Assessment Year : - Cocoon Foundation The CIT(Exemption) बनाम/ Nr. Bhagvan Nagar Tekra, Ahmedabad – 380 015 v/s. Paldi, Ahmedabad – 380 007 "थायी लेखा सं./PAN: AAATC 9124 H (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Ganesh R. Pawar, AR Revenue by : Shri Rignesh Das, CIT-DR सुनवाई की तारीख/Date of Hearing : 30/09/2025 घोषणा की तारीख /Date of Pronouncement: 05/12/2025 आदेश/O R D E R

Per Sanjay Garg, Judicial Member:

1.

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 23/08/2024.

2.

The assessee, in this appeal, is aggrieved by the action of the Ld.CIT(E) in rejecting the application of the assessee for final/regular registration under sub-clause (iii) of clause (ac) of sub-section (1) of section 12A of the Act. Cocoon Foundation vs. CIT (E)

2 3. The appeal of the assessee is time-barred by 274 days. A separate application for condonation of delay has been filed.

4.

We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record.

5.

The Ld. Counsel for the assessee trust submitted that the trustees of the assessee-trust were not well conversant with the Income Tax related proceedings and procedures. That the email, if any, sent by the Ld. CIT(E) did not come to the notice of the trustees and, therefore, the requisite details could not be furnished before the Ld. CIT(E), resulting to the rejection of the assessee-trust for final registration u/s.12 of the Act.

6.

The Ld. Counsel for the assessee has submitted that the non- representation of the assessee and non-furnishing of required details before the Ld.CIT(E) was not intentional. He has submitted that the matter may be restored to the file of the Ld.CIT(E) to reconsider the registration of application of the assessee.

7.

The Ld.DR, on the other hand, has relied upon the findings of the Ld.CIT(E).

8.

We have considered the rival submissions. Considering the overall facts and circumstances of the case, in our view, the interests of justice will be well-served, if the assessee is given an opportunity to present its case before the Ld.CIT(E). In view of this, the delay in filing the appeal is hereby condoned subject to deposit of costs of Rs.5,000/- to the Prime Minister’s Cocoon Foundation vs. CIT (E)

National Relief Fund. Subject to the above condition, the impugned order of the Ld.CIT(E) is set aside and the matter is restored to the file of Ld.CIT(E) for decision afresh. In the meantime, the provisional registration granted to the assessee will continue to hold and will be subject to final decision of the Ld.CIT(E) on this restored application. The assessee will furnish the evidence of deposit of the costs of Rs.5,000/- into Prime Minister’s National Relief Fund, before the Ld.CIT(E) and thereafter the ld.CIT(E) will proceed to decide the application of the assessee afresh in accordance with law, after giving proper and adequate opportunity to the assessee-trust to present its case and furnish the necessary details.

9.

With the above observation, the appeal of the assessee-trust is treated as allowed for statistical purposes.

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