Patidar Samaj Trust Jhalod… vs CIT | s.12AB | ITAT Ahmedabad 2025

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Patidar Samaj Trust The CIT(Exemption), Jhalod Muvada Ahmedabad, Jalav Faliya Mavada Vs Ahmedabad Jhalod, Jhalod S.O. Jhalod, Dahod, Gujarat-389170 PAN: AAFTP5859B (Appellant) (Respondent) Assessee Represented: Shri M.K. Patel, A.R. Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 07-05-2025 Date of pronouncement : 08-05-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated 22.10.2024 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

The registry has noted that there is a delay of 29 days in filing the above appeal. The assessee by a Notarized Affidavit stated that the Trustees are Senior Citizens not conversion with the Income Page No 2 Patidar Samaj Trust Jhalod Muvada vs. CIT(E)

Tax matter, more particularly e-filing and accessing emails. Thus the rejection order passed by Ld. CIT(E) was unnoticed. Similar rejection order in the case of another Trust came through the knowledge of the Trustee, then after verification, the assessee found the rejection order in its own case. Thereafter the assessee trust entrusted the matter to the Tax Advocate at Ahmedabad which has resulted in the delay of 29 days in filing the above appeal. The delay is neither willful nor wanton and requested to condone the delay.

The Ld. Counsel further submitted the rejection of the exparte order is also not noticing the two hearing notices by email given by Ld. CIT(E) on 20-07-2024 & 23-08-2024. However he undertook that the assessee trust will appear before Ld. CIT(E) by producing all relevant materials and documents before Ld. CIT(E) and requested for one more opportunity of hearing in the interest of natural justice.

Considering the above submissions of the Ld. Counsel, the delay of 29 days in filing the appeal is hereby condoned. We hereby setaside the exparte order passed by Ld. CIT(E) with the direction to give one more opportunity of hearing to the assessee for Registration of the Trust and pass order in accordance with law. Needless to say, the assessee should cooperate by filing all required details/documents before Ld. CIT(E) for Registration.

PATIDAR SAMAJ TRUST JHALOD MUVADA,DAHOD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD