COUNCIL FOR AGRICULTURE & RURAL DEVELOPMENT ,GANDHINAGAR vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 1287/AHD/2025Status: DisposedITAT Ahmedabad18 September 2025Bench: SHRI SANJAY GARG (Judicial Member), SMT. ANNAPURNA GUPTA (Accountant Member)1 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that no one appeared for the assessee, and the appeal was filed with a significant delay for which no condonation was sought. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The assessee filed an appeal against the order of the CIT(E) rejecting their application for registration under Section 80G(5) of the Income Tax Act. The appeal was filed after a delay of 185 days without any application for condonation.

What were the issues?

Whether the appeal filed beyond the prescribed time limit without seeking condonation of delay is maintainable.

Which sections of the Income-tax Act were involved?

Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Respondent: Shri Rignesh Das, CIT-DR
Hearing: 11.09.2025

O R D E R PER: ANNAPURNA GUPTA - AM: The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “CIT(E)”), Ahmedabad dated 03.09.2024 ,rejecting assesses application filed in Form 10AB seeking registration/ approval u/s under Section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

2.

None has come present on behalf of the assessee before us nor any application filed seeking adjournment. The notice issued for the hearing in the appeal has returned back with the remark “left”. Moreover, the Council for Agriculture & Rural Development vs. CIT(E) Asst.Year –N.A. - 2 - appeal is noted by the Registry to be delayed for filing of 185 days and no application has been filed before us seeking condonation of the delay.

3.

In the light of the above, the assessee’s appeal is dismissed as non- maintainable being filed beyond the prescribed time limit.

4.

In the result, the appeal of the assessee is dismissed. This Order pronounced in Open Court on 18/09/2025

Sd/- Sd/- (SANJAY GARG) (ANNAPURNA GUPTA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad; Dated 18/09/2025 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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