JAIN SHWETAMBAR MURTI PUJAK VISHA SHRIMALI MITRA MANDAL,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD
आयकर अपीलीय अिधकरण, अहमदाबाद Ɋायपीठ , अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“ A” BENCH, AHMEDABAD
]
BEFORE SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER
And SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER
आयकर अपील सं./ITA No. 1155/AHD/2025
िनधाŊरण वषŊ/Asstt. Year: NA
Jain
Shwetambar
Murti
Pujak
Visha Shrimali Mitra Mandal,
T F 02 Bhagwati Asso,
Mahalaxmi 6 Rasta,
Ellisbridge,
Ahmedabad-390007. PAN: AABTS1035J
बनामVs
.
The Commissioner of Income Tax (Exemption),
Ahmedabad.
(अपीलाथŎ /Appellant
( ŮȑथŎ /Respondent)
Assessee by :
Shri Prakash D Shah, AR
Revenue by :
Shri Alpesh Parmar, CIT.DR
सुनवाई की तारीख/Date of Hearing : 07/07/2025
घोषणा की तारीख /Date of Pronouncement: 10/07/2025
आदेश/O R D E R
PER NARENDRA PRASAD SINHA, AM:
This appeal is filed by the assessee against the order passed by the Learned Commissioner of Income Tax (Exemption) Ahmedabad, (in short
“the Ld.CIT(E)”) dated 23.08.2024, in the proceedings u/s. 12A(1)(ac)(iii) of the Act.
Asst. Year NA
There was a delay of 203 days in filing of this appeal. The assessee has filed a condonation application along with affidavit of Shri Dilipkumar Jayantilal Shah, trustee of the assessee-trust and explained the reason for the delay. It is submitted that the delay was for the reason that the concerned CA neither made compliance before the Ld. CIT(E) nor informed the assessee about the rejection of the application. Thereafter, the assessee had changed his CA and the present appeal has been filed with a delay of 203 days. It was submitted that the assessee was engaged in charitable activities and the delay was not deliberate. Considering the explanation of the assessee, the delay in filing the appeal is condoned.
The brief facts of the case are that the assessee was granted provisional approval u/s. 12A(ac)(iii) of the Act on 27.05.2021 for the AYs 2021-22 & 2023- 24. Thereafter, the assessee had made an application for registration u/s. 12A(ac)(iii) of the Act by filing Form No. AB on 28.02.2024. The Ld. CIT(E) noticed that the assessee did not furnish a self-certified copy of registration with the