MAHESH DHAM SEVA CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 998/AHD/2025Status: DisposedITAT Ahmedabad25 August 2025Bench: Smt. Annapurna Gupta (Accountant Member), Shri T. R. Senthil Kumar (Judicial Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the online communication mode, making the accountant's failure explanation less convincing. However, it imposed a cost of Rs. 5,000/- on the assessee, payable to the Prime Minister National Relief Fund, and directed the Ld. CIT(E) to provide another opportunity for hearing to reconsider the registration applications under Section 12AB and 80G(5).

What were the facts?

The assessee, Mahesh Dham Seva Charitable Trust, appealed against the denial of registration under Section 12AB and 80G(5) by the Ld. CIT(E) through ex parte orders. A 66-day delay in filing the appeal was attributed to their accountant's failure to inform them of hearing notices and a dispute among trustees.

What were the issues?

Denial of registration under Section 12AB and 80G(5) of the Income Tax Act, 1961, and condonation of delay in filing the appeal against ex parte orders.

Which sections of the Income-tax Act were involved?

Section 12AB,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH

Before: Smt. Annapurna Gupta & Shri T. R. Senthil Kumar

ITA No: 998 & 999/Ahd/2025 Assessment Year: N.A. Mahesh Dham Seva The CIT(Exemption), Charitable Trust Ahmedabad At Bareja, Near S T Vs Bus Stand, Barejadi, Bareja, Daskroi, Ahmedabad-382425 PAN: AAITM6435F (Respondent) (Appellant) Assessee Represented: Shri Pritesh Shah, CA Revenue Represented: Shri Sher Singh, CIT-DR Date of hearing : 13-08-2025 Date of pronouncement : 25-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

These two appeals are filed by the assessee as against denial of registration under Section 12AB and 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide separate orders dated 19.12.2024 and 21.12.2024 passed by Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “Ld. CIT(E)”), Ahmedabad.

& 999/Ahd/2025 A.Y. N.A. Page No 2 Mahesh Dham Seva Charitable Trust vs. CIT(E)

2.

The Registry has noted that there is a delay of 66 days in filing the above appeal. The assessee vide Notarized Affidavit stating that the Accountant failed to inform the hearing notices issued by Ld. CIT(E) which has resulted in passing exparte orders by Ld. CIT(E). Pursuant to the same, there was dispute between the Trustees and the Trust came to know about the rejection order and thereby delay of 66 days in filing the above appeals and undertake to file all necessary details before Ld. CIT(E) if one more opportunity of hearing is given to the assessee.

3.

Per contra, Ld. CIT-DR appearing for the Revenue supported the order passed by the Ld. CIT(E) and requested to confirm the same.

4.

We have considered rival submissions and perused the material available on record. Filing of application for registration u/s 12AB and u/s 80G(5) are through online only and all communications are done through electronic and e-mail mode only. Thus the explanation offered by the assessee, the Accountant failed to inform the hearing notices to the Trust is not acceptable, thereby we impose a cost of Rs.5,000/- payable by the assessee to Prime Minister National Relief Fund within two weeks of receipt of copy of this order. On production of the receipt for payment of cost by the assessee Trust. Ld. CIT(E) is directed to consider the application for registration under section 12AB and u/s. 80G(5) of the Act by giving one more opportunity of hearing to the assessee.

& 999/Ahd/2025 A.Y. N.A. Page No 3 Mahesh Dham Seva Charitable Trust vs. CIT(E)

5.

In the result, both the appeals filed by the assessee are allowed for statistical purposes.

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

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