TEAM SAHAY TRUST VADODARA,VADODARA vs. CIT (EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: DR. B.R.R. KUMAR, VICE-Ms SUCHITRA KAMBLE
PER DR. B.R.R. KUMAR, VICE-PRESIDENT:-
Delay Condoned
The captioned appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption),
Ahmedabad, vide order dated 19.03.2023 relevant to the Assessment
Year 2023-2024. 2. The assessee has raised the following grounds of appeal:
1 Unjustified Rejection: The rejection of 12AB Registration was solely due to the non-submission of accounts for FY 2021-22
Asst. Year : 2023-24
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2 Compliance with Section 12AB: The trust meets all requirements under section 12AB, and the delay in submission was due to procedural lapses, not non compliances
Natural Justice: The rejection is unjustified as the appellant trust had substantially complied with the requirement and minor deficiencies could have been rectified. The appellant submits that the rejection without further opportunity to explain or submit pending documents was against the principal of natural justice.
4 Condonation of delay: The appellant respectfully seeks condonation for the delay in filing this appeal due to inadvertent procedural delays and lack of proper guidance
The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB under the provisions of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A(1)(ac)(iii) of the Income Tax Act, 1961, on the ground that the assessee-trust failed to furnish the requisite details/explanation and to establish the genuineness of its activities.
Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.
At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld. CIT(E) rejected the application of the assessee on the ground that that the assessee-trust failed to furnish substantial documents. Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld. CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice Asst. Year : 2023-24 - 3–
would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open Court on 25.09.2025. (SUCHITRA KAMBLE)
VICE-PRESIDENT
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Ahmedabad; Dated 25.09.2025
MV
आदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधतआयकरआयुƅ / Concerned CIT 4. आयकर आयुƅ(अपील) / The CIT(A)- 5. िवभागीय Ůितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाडŊ फाईल / Guard file.
आदेशानुसार/ BY ORDER,सहायक पंजीकार (Dy./Asstt.