KHAMBHAT TALUKA INDUSTRIAL ASSOCIATION,KHAMBHAT vs. THE CIT (EXEMPTION), AHMEDABAD

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ITA 1843/AHD/2025Status: DisposedITAT Ahmedabad28 November 2025Bench: the Charity Commissioner, thereby the delay in filing the above appeals and requested one more opportunity be given to the Trust for getting Registration under Section 12AB and under Section 80G(v) of the Act.3 pages

AI SummaryRemanded

Facts

The assessee filed appeals against the Ld. CIT(E)'s orders denying registration under Sections 12AB and 80G(v) of the Income Tax Act, 1961. There was a significant delay of 608 days in filing these appeals, which the assessee attributed to unfamiliarity with Income Tax matters and the online portal, along with an ongoing process of amending its main object clause with the Charity Commissioner. The CIT(E) had passed ex-parte orders due to the assessee's failure to appear or submit records despite multiple opportunities.

Held

The Tribunal condoned the 608-day delay in filing the appeals, noting the assessee's fresh evidence of amended objects. It set aside the CIT(E)'s orders and remanded the matter back to the CIT(E) to provide another opportunity of hearing to the assessee. The Tribunal also imposed a cost of Rs. 10,000/- per appeal (total Rs. 20,000/-) to be paid by the assessee to the Income Tax Department within two weeks.

Key Issues

Whether the delay in filing appeals by the assessee should be condoned. Whether the ex-parte denial of registration under Sections 12AB and 80G(v) by the CIT(E) without a proper hearing was justified.

Sections Cited

12AB, 80G(v)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Shri T.R. Senthil Kumar & Shri Makarand Vasant Mahadeokar

Assessee Represented: Shri Mehul K. Patel, A.R. Revenue Represented: Shri Rignesh Das, Sr. D.R. Date of hearing : 27-11-2025 Date of pronouncement : 28-11-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These appeals are filed by the Assessee as against the orders dated 23.11.2023 and 28-11-2023 passed by Ld. Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as “Ld. CIT(E)”), denying registration under Section 12AB and 80G(v) of the Income Tax Act, 1961 respectively.

& 1844 /Ahd/2025 2 Khambhat Taluka Industrial Association Vs. CIT(E)

The registry has noted that there is a delay of 608 days in filing the above appeals. The assessee filed Notarized Affidavit stating that the Trust is not conversant with the Income Tax matter and not familiar with the handling Income Tax Portal. The Trust had made application for amending its main object Clause before the Charity Commissioner, thereby the delay in fling the above appeals and requested one more opportunity be given to the Trust for getting Registration u/s. 12AB and u/s. 80G(v) of the Act.

Ld. CIT-DR appearing for the Revenue submitted that in spite of three opportunities given to the assessee Trust, it failed to appear before Ld. CIT(E) and not filed a relevant records which has resulted in passing exparte orders and further there is substantial delay in filing the appeals, therefore requested to dismiss the appeals.

Considering the submissions made by rival parties and to meet the ends of justice, more particularly when the amended objects of the Trust which obtained the permission on 18-09-2025 from the Charity Commissioner, which is produced before us as a fresh evidence invoking Rule 29 of ITAT Rules and also considering the major expenses by the Trust is towards environment prevention, we deem it fit to set-aside by imposing a cost of Rs.10,000/- each appeal which is payable to the Income Tax Department within two weeks of receipt of copy of this order. Thus the delay of 608 days in filing the above appeals are hereby condoned. We further direct Ld. CIT(E) to grant one more opportunity of hearing to the assessee Trust on production of the receipt of cost of Rs.20,000/- by the & 1844 /Ahd/2025 3 Khambhat Taluka Industrial Association Vs. CIT(E)