KHAMBHAT TALUKA INDUSTRIAL ASSOCIATION,KHAMBHAT vs. THE CIT (EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member
Khambhat Taluka
Industrial Association
SRV No. 347,
C/O. Technichem
Organics, Lunej,
Khambhaat-388620
PAN: AAETK9965C
(Appellant)
Vs
The CIT(Exemption),
Ahmedabad
(Respondent)
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.
ITA Nos: 1843 & 1844/Ahd/2025
I.T.A No. 1843 & 1844 /Ahd/2025
2. 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 I.T.A No. 1843 & 1844 /Ahd/2025 Trust and then decide the Registration u/s. 12AB(1)(b)(ii) and u/s. 80G(v) of the Act in accordance with the provisions of law. Needless to state that the assessee Trust should not plead the ignorance of online/e-filing and co-operate with Ld. CIT(E) to pass orders on merits of the case.
In the result, the appeals filed by the Assessee are allowed for statistical purpose.
Order pronounced in the open court on 28-11-2025 (MAKARAND VASANT MAHADEOKAR) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 28/11/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद