SHRI BANDHU SAMAJ SADHI,VADODARA vs. CIT(EXEMPTION), AHMEDABAD

आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण
आयकर अपीलीय अिधकरण, अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ
अहमदाबाद यायपीठ ‘A’ अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
अहमदाबाद।
IN THE INCOME TAX APPELLATE TRIBUNAL
“A” BENCH, AHMEDABAD

]
]

BEFORE S/SHRI T.R. SENTHIL KUMAR, JUDICIAL MEMBER
AND NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER
Assessment Year : -

Shri Bandhu Samaj Sadhi
At & Post Sadhi
Padra, Vadodara
PAN : AADTS 0674 F
Vs
The CIT(Exemption)
Vejalpur
Ahmedabad.

(Applicant)
(Responent)

Assessee by :
Shri A.K. Khandelwal,AR
Revenue by :
Shri Alpesh Parmar, CIT, DR

सुनवाई क तारीख/Date of Hearing : 09/07/2025
घोषणा क तारीख /Date of Pronouncement: 10/07/2025

आदेश
आदेश
आदेश
आदेश/O R D E R

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER

This appeal is filed by the assessee as against the order dated
11.12.2024
passed by the Ld.Commissioner of Income-
Tax(Exemption), Ahmedabad denying the registration under section 80G(v) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).
2. The Registry has noted that there is a delay of 31 days in filing the appeal. The assessee filed notarized affidavit stating that the trustee is 87 years of old, and the assessee-trust is in existence from 1929. Since the trustee being semi-literate person, having little knowledge about the on-line filing, not aware of hearing notice given by the ld.CIT(E) which has resulted in passing the ex parte order.
When the ex parte order came to the knowledge of the trustee, the 2

assessee appointed professional from Ahmedabad to pursue the appeal remedy before the Tribunal. This has caused delay of 31 days in filing the appeal and requested to condone the delay for genuine hardship faced by the trust.
2.1
The ld.CIT-DR appearing for the Revenue has no serious objection in condoning the delay of 31 days in filing the appeal.
3. In view of the above, the delay of 31 days in filing the appeal is hereby condoned by imposing a cost of Rs.5,000/- (Rupees Five
Thousand) payable by the assessee to the Income Tax Department within two weeks from the receipt of this order. Thus, the impugned ex parte order passed by the ld.CIT(E) is hereby set aside with a direction to give one more opportunity of hearing to the assessee for grant of registration under section 80G(v) of the Act in accordance with law and the provisions of the Act.

vk*