MATRUSHRI NIRUBA CHARITABLE TRUST-BHAVNAGAR,BHAVNAGAR vs. THE CIT(EXEMPTION), AHMEDABAD

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.