NISHKAM SHEWA MANDAL,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ “सी“, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“C ” BENCH, AHMEDABAD
ी 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.1051/Ahd/2025
िनधारण वष /Assessment Year : N.A.
Nishkam Shewa Mandal
A-4, Kotarpur, Hansol
Ahmeabad – 382 745
(Gujarat_
बनाम/
v/s.
The CIT (Exemption)
Ahmedabad – 380 015
थायी लेखा सं./PAN: AAATN 2481 J
(अपीलाथ$/ Appellant)
(%& यथ$/ Respondent)
Assessee by :
Shri Mohit Balani, AR
Revenue by :
Shri Rignesh Das, CIT-DR
सुनवाई की तारीख/Date of Hearing : 06/08/2025
घोषणा की तारीख /Date of Pronouncement: 15/10/2025
आदेश/O R D E R
Per Sanjay Garg, Judicial Member:
The present appeal has been preferred by the assessee-trust against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad
[hereinafter referred to as ‘CIT(E)’] dated 22/10/2024, rejecting the application of the assessee for registration under sub-clause(iii) of clause (ac) of sub-section (1) of section 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
2. The appeal of the assessee is time-barred by 133 days. A separate application for condonation of delay has been filed.
At the outset, the Ld.Counsel for the assessee has submitted that the notices dated 23/07/2024 & 23/08/2024 issued by the Ld.CIT(E) did not come to the knowledge of the assessee-trust as the email-id belonged to the assessee’s former Consultant and the said Consultant had discontinued his professional practice.
1. An affidavit of the Trustee of the assessee, in this respect, has been filed, wherein, the assessee submitted the reason for such delay as under:
“i. That the Applicant had preferred an application seeking registration under Section 12A(1)(ac) of the Act, before the Learned Commissioner of Income Tax
(Exemptions). which came to be rejected vide order dated 22.10.2024, ex-parte.
ii. That the notices dated 23.07.2024 and 23.08.2024 for hearing in the said matter were issued to the email ID tja.it1947@gmail.com, which belonged to the Applicant's erstwhile consultant. Said consultant had discontinued his professional practice and has thus retired from active services.
v. That the appeal was ultimately filed on 13.05.2025, resulting in a delay of 133 days from the date of the impugned order.”
2. Therefore, the Ld. Counsel for the assessee has submitted that the non- representation of the assessee and 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.
The Ld.DR, on the other hand, has relied upon the findings of the Ld.CIT(E).
We have considered the rival submissions. Considering the rival submissions, 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. Thus, the impugned order of the Ld.CIT(E) is hereby set aside and the matter is restored to the file of Ld.CIT(E) for decision afresh. Needless to say, that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and thereafter to decide the same in accordance with law. It is also directed that the assessee will take due care of the email/notices issued by the Ld.CIT(E) and will promptly appear and furnish the necessary details as and when called for by the Ld.CIT(E). Order pronounced in the Open Court on 15 /10/2025. (Makarand V. Mahadeokar) Accountant Member अहमदाबाद/Ahmedabad, िदनांक/Dated 15/10/2025
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकर आयु' ) अपील ( / The CIT(E)- Ahmedabad-380 015 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद /DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.