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

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)

In the result, the appeals filed by the Assessee are allowed for statistical purpose.