MAHESH DHAM SEVA CHARITABLE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “D” BENCH
Before: Smt. Annapurna Gupta, Accountant Member
And Shri T. R. Senthil Kumar, Judicial Member
Mahesh Dham Seva
Charitable Trust
At Bareja, Near S T
Bus Stand,
Barejadi, Bareja,
Daskroi,
Ahmedabad-382425
PAN: AAITM6435F
(Appellant)
Vs
The CIT(Exemption),
Ahmedabad
(Respondent)
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.
ITA No: 998 & 999/Ahd/2025
Assessment Year: N.A.
I.T.A No. 998 & 999/Ahd/2025 A.Y. N.A. Page No Mahesh Dham Seva Charitable Trust vs. CIT(E)
2
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.
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.
I.T.A No. 998 & 999/Ahd/2025 A.Y. N.A. Page No Mahesh Dham Seva Charitable Trust vs. CIT(E)
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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 (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad : Dated 25/08/2025
आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलȣय अͬधकरण,
अहमदाबाद