COUNCIL FOR AGRICULTURE & RURAL DEVELOPMENT ,GANDHINAGAR vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD
Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA
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”).
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. 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.
In the light of the above, the assessee’s appeal is dismissed as non- maintainable being filed beyond the prescribed time limit.
In the result, the appeal of the assessee is dismissed. This Order pronounced in Open Court on 18/09/2025 (SANJAY GARG) ACCOUNTANT MEMBER Ahmedabad; Dated 18/09/2025
TANMAY, Sr. PSआदेश की Ůितिलिप अŤेिषत/Copy of the Order forwarded to :
अपीलाथŎ / The Appellant 2. ŮȑथŎ / The Respondent. 3. संबंिधत आयकर आयुƅ / 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,
उप/सहायक पंजीकार (Dy./Asstt.