DABGAR SAMAJ CHARITABLE TRUST, DAHOD,DAHOD vs. CIT( EXEMPTION), AHMEDABAD, AHMEDABAD

The registry has noted that there is a delay of 29 days in filing the above appeal. The assessee by a Notarized Affidavit stated that Page No 2 Dabgar Samaj Charitable Trust vs. CIT(E) the Trustees are Senior Citizens not conversion with the Income Tax matter, more particularly e-filing and accessing emails. Thus the rejection order passed by Ld. CIT(E) was unnoticed. Similar rejection order in the case of another Trust came through the knowledge of the Trustee, then after verification, the assessee found the rejection order in its own case. Thereafter the assessee trust entrusted the matter to the Tax Advocate at Ahmedabad which has resulted in the delay of 29 days in filing the above appeal. The delay is neither willful nor wanton and requested to condone the delay.

The Ld. Counsel further submitted the rejection of the exparte order is also not noticed the two hearing notices sent by email given by Ld. CIT(E) on 23-07-2024 & 23-08-2024. However he undertook that the assessee trust will appear before Ld. CIT(E) by producing all relevant materials and documents and requested to grant one more opportunity of hearing, in the interest of natural justice.

Considering the above submissions of the Ld. Counsel, the delay of 29 days in filing the appeal is hereby condoned by imposing a cost of Rs.5,000/- payable to the Income Tax Department within two weeks of receipt of copy of this order and produce the receipt of payment of cost, we hereby set-aside the exparte order passed by Ld. CIT(E) with the direction to give one more opportunity of hearing to the assessee for Registration of the Trust and pass order in accordance with law. Needless to say, the assessee should cooperate by filing all required details/documents before Ld. CIT(E) for Registration of the Trust u/s 12AB of the Act.

In the result, the appeal filed by the Assessee is allowed for statistical purpose.