ROTARY SEVA SANSTHAN DAHOD,DAHOD vs. THE CIT(EXEMPTION), AHMEDABAD
Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI T.R SENTHIL KUMAR & SHRI NARENDRA PRASAD SINHA
PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the Assessee as against appellate order dated 22.10.2024 passed by the Commissioner of Income
Tax (Exemption), Ahmedabad, denying registration u/s.12AB of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] on the ground that assessee failed to response to the hearing notices.
The registry has noted that there is a delay of 41 days in filing the above appeal. The assessee has filed a notarized Asst.Year –N.A - 2–
affidavit stating that assessee-trust is located in a remote place where they do not have access to emails and online portal facilities. Thus, they failed to appear for registration u/s.12AB of the Act before the Ld.CIT(E). When the rejection of order came to the knowledge, the assessee-trust approached the Counsel at Ahmedabad, and subsequently filed the appeal with a delay of 41 days. Therefore, requested to condone the delay. The Ld. Counsel for the assessee submitted that the assessee-trust undertakes to file all the necessary documents before the Ld.CIT(E), if they have been given one more opportunity of hearing.
The Ld. CIT(DR) has raised no serious objection, if the matter is set-aside back to the file of the Ld.CIT(E).
Considering the submissions of both the parties, the delay of 41 days in filing of above appeal is hereby condoned by imposing a cost of Rs.5000/- payable by the assessee-trust to the Income Tax Department, within two weeks of receipt of copy of this order. Upon production of proof of payment of cost, the Ld.CIT(E) is directed to give one more opportunity of hearing to the assessee for registration of Trust in accordance with Law. Needless to say, the assessee should make use of this final opportunity of hearing by furnishing all the necessary details. Asst.Year –N.A - 3–
In the result, the appeal is allowed for statistical purposes.
This Order pronounced in Open Court on 23.07.2025 (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)
ACCOUNTANT MEMBER JUDICIAL MEMBER
()
Ahmedabad; Dated 23.07.2025
Manish, Sr. PSआदेश कᳱ ᮧितिलिप अᮕेिषत/Copy of the Order forwarded to :
अपीलाथᱮ/ The Appellant 2. ᮧ᭜यथᱮ / The Respondent. 3. संबंिधतआयकरआयुᲦ/ Concerned CIT 4. आयकर आयुᲦ(अपील) / The CIT(A)- 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Surat/Ahmedabad 6. गाडᭅ फाईल / Guard file.
आदेशानुसार/ BY ORDER,
उप/सहायक पंजीकार (Dy./Asstt.