Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar
ITA No: 1214/Ahd/2025 Assessment Year: N.A. Karuna Kare Foundation The CIT(Exemption), 502 Pushkar Apartment Ahmedabad Opp: Shakti Enclave Vs Judges Bungalow Road Bodakdev Ahmedabad-380054 Gujarat PAN: AAATK8298E (Respondent) (Appellant) Assessee Represented: Ms. Urjita Shah, CA Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 12-08-2025 Date of pronouncement : 25-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
This appeal is filed by the assessee as against the order dated 03/09/2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”] denying registration under section 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
A.Y. N.A. Page No 2 Karuna Kare Foundation vs. CIT(E)
The Registry has noted that there is a delay of 178 days in filing the above appeal. The assessee vide Notarized Affidavit explained that the part time Accountant-cum-Clerk not followed the hearing notices issued by Ld. CIT(E) which has resulted in passing exparte order. When the Trust came to know about the rejection order, it was beyond 60 days and finding out a Consultant at Ahmedabad and thereafter filing the appeal at Ahmedabad has resulted in the delay of 178 days. The assessee Trust also undertake to file all necessary details before Ld. CIT(E) if one more opportunity of hearing is given to the assessee.
Per contra, Ld. CIT-DR appearing for the Revenue supported the order passed by the Ld. CIT(E) and requested to confirm the same.
We have perused the materials available on record and heard rival submissions and we hereby condone the delay of 178 days in filing the above appeal. It is seen from record, the assessee was granted permanent registration under section 12AB of the Act as well as provisional registration under section 80G(5) of the Act by Ld. CIT(E) since the assessee has failed to response to the notices issued by Ld. CIT(E). Considering the undertaking made by the assessee Trust, we deem it fit to set-aside the matter back to the file of Ld. CIT(E) with the direction to consider the materials available on record and grant registration under section 80G(5) of the Act by providing one more opportunity of hearing to the assessee.
A.Y. N.A. Page No 3 Karuna Kare Foundation vs. CIT(E)
In the result, the appeal filed by the Assessee is allowed for statistical purpose.
Order pronounced in the open court on 25-08-2025 Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 25/08/2025 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद