KALASHREE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

The grounds of appeal

1. are as under:- “1. The ld. CIT(E) erred in law and on facts of the case, in denying registration to the assessee trust u/s 12A, without hearing the assessee.

Being aggrieved by the said order, the applicant/appellant filed the present appeal belatedly by 195 days for the reason set out in application for condonation of delay and the affidavit of the trustee. The applicant/appellant stated that on receipt of the order dated 22.10.2024 passed by the CIT(E), the applicant filed another application for registration on 18.12.2024 under bonafide belief that the applicant/appellant will submit the requisite documents in the proceedings for the new application filed with will be decided on merit. However the said new application was treated as non maintainable vide order dated 19.05.2025 by the CIT(E). Hence, there was delay appears to be genuine hence, condoned.

As regards to the merits of the case, the CIT(E) has not at all considered the details of the applicant/appellant which was filed during the fresh application 18.12.2024 in Form No.10AB and also not given opportunity of hearing to the applicant /Appellant, therefore, it will be appropriate to remand back this matter to the file of the CIT(E) for verifying the details filed by the applicant/appellant and decide/adjudicate the matter a fresh on merit and as per Income Tax Statute. Needless to say, the applicant be given opportunity of hearing by following principles of natural justice. Thus, the appeal of the applicant/appellant is partly allowed for statistical purpose.

In result, appeal of the applicant/appellant is partly allowed for statistical purpose.