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Facts
The assessee, Matrushri Niruba Charitable Trust, filed two appeals against the orders of the CIT(Exemption) denying registration under Section 12AB and Section 80G(5). There was a significant delay in filing these appeals, attributed to technical errors by the Income Tax Department.
Held
The Tribunal condoned the delay in filing the appeals, noting no serious objection from the Revenue. The assessee undertook to provide all required documents, and the CIT(E) was directed to grant one more opportunity for hearing and pass orders.
Key Issues
Whether the delay in filing the appeals should be condoned and if the assessee should be granted another opportunity for registration.
Sections Cited
12AB, 80G(5), 1961
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Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH
Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha
Matrushri Niruba Charitable CIT(Exemption), Trust-Bhavnagar Ahmedabad Dwarkesh, Opp: Trupti Flats Vs Kalubha Road, Bhavnagar, Pin Code: 364001, Gujarat (Respondent) PAN: AAHTM3886H (Appellant) Assessee Represented: Shri Manoj P Gohil, A.R. Revenue Represented: Shri R. P. Rastogi, CIT-DR Date of hearing : 06-08-2025 Date of pronouncement : 12-08-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-
These two appeals are filed by the assessee as against separate orders dated 09/10/2023 and 17-12-2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”] denying registration under section 12AB and u/s 80G(5) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
& 487/Ahd/2025 Page No 2 Matrushri Niruba Charitable Trsut vs. CIT(E)
The registry has noted that there is a delay of 428 days in filing the above appeal in and 3 days in filing the appeal in ITA No. 487/Ahd/2025. The assessee submitted that rejection order denying registration u/s. 12AB was communicated to the assessee on 09-10-2023 but the same was due to technical error of Income Tax Department not able to downloaded with the content mentioned therein with 0 KB file. Therefore the assessee not received valid rejection order. When the assessee contacted the Income Tax Office to provide the copy of the order. Thus the delay may be condoned. there is a delay of 3 days in filing the appeal and pleaded to condone the delay.
Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay. Thus the delay of 428 days and 3 days in filing the above appeals are hereby condoned.
Ld. Counsel Shri Manoj P Gohil appearing for the Assessee specifically undertook that trustees will file all required details, documents before Ld. CIT(E) for the purpose of granting registrations u/s. 12AB and u/s. 80G(5) of the Act.
We have given our thoughtful consideration and perused the materials available on record. Recording the above submissions of both parties and to meet the ends of justice, we impose a cost of Rs. 5,000/- payable by the assessee Trust to the Income Tax Department within two weeks of receipt of copy of this order and & 487/Ahd/2025 Page No 3 Matrushri Niruba Charitable Trsut vs. CIT(E) producing challan for payment of Rs.5,000/-, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee Trust for granting registrations u/s. 12AB and u/s. 80G(5) of the Act and pass orders in accordance with the provisions of law.
In the result, the appeals filed by the Assessee are allowed for statistical purposes.
Order pronounced in the open court on 12-08-2025