PAARIJAT RELIGIOUS CHARITABLE TRUST,AHMEDABAD vs. CIT (EXEMPTION), AHMEDABAD

The Registry has noted that there is a delay of 142 days in filing the above appeals by the assessee. The assessee by way of a Notarized Affidavit explained that the delay is due to miscommunications and improper guidance by the former Chartered Accountant on account of his health and other &1152/Ahd/2025 A.Ys. N.A. 2 issues. Later at the time of audited period in the month of May 2025, the assessee trust came to the knowledge of the rejection orders passed by Ld. CIT(E). Thereafter, the assessee trust appointed new Chartered Accountant to file the above appeals. Thus, the delay in filing the appeal is neither willful nor want on but for the reasons stated above and requested to condone the delay and the assessee trust is undertake to file all necessary details / documents before Ld. CIT(E) to consider their application for registration under Section 12AB and 80G(5) of the Act.

Ld. CIT-DR appearing for the Revenue has no serious objection in condoning the delay and setting-aside the matter back to the file of CIT(E), however, for the non-response to various notices cost may be imposed on the assessee.

We have considered rival submissions and perused the material available on record and the documents filed in support of the registration under Section 12AB and 80G(5) of the Act. We are satisfied with the explanation offered by the assessee for the delay in filing the above appeals, thus, the delay of 142 days in appeals is hereby condoned. However, to meet the ends of Justice, to set-aside the ex-parte orders we may deem fit it to impose a cost of Rs. 5,000/- payable by the assessee to the Income Tax Department. On payment of the cost of Rs. 5,000/- and production of challan, Ld. CIT(E) is directed to give one more opportunity of hearing to the assessee for registration under Section 12AB and 80G(5) of the Act and pass orders in accordance with law. Needless to say, &1152/Ahd/2025 A.Ys. N.A. 3 that the assessee should make use of this final opportunity given to it and furnish all necessary details before Ld. CIT(E) for registration.