MATA BALWINDER KAUR CHARITABLE FOUNDATION,LUDHIANA vs. DCIT,CENTRAL CIRCLE-2,LUDHIANA, LUDHIANA
1
IN THE INCOME TAX APPELLATE TRIBUNAL
‘B’ BENCH, CHANDIGARH
VIRTUAL HEARING
BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT
AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आयकर अपील सं. / ITA No.338/CHANDI/2025
Mata Balwinder Kaur Charitable Foundation
5th Floor, Grand Walk Mall
Opp. Gurudev Hospital, Ferozepur Road
Ludhiana - 142021
बनाम/
Vs.
CIT (Exemptions)
Chandigarh
̾थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOCM-4786-E
(अपीलाथŎ/Appellant)
:
(ŮȑथŎ / Respondent)
अपीलाथŎ कीओरसे/ Appellant by :
Shri Rajesh Mehru (CA) -Ld. AR
ŮȑथŎ कीओरसे/ Respondent by :
Shri Arvind Kumar (CIT) – Ld. DR
सुनवाईकीतारीख/Date of Hearing
: 26-08-2025
घोषणाकीतारीख /Date of Pronouncement
: 02-09-2025
आदेश / O R D E R
Manoj Kumar Aggarwal (Accountant Member)
Aggrieved by rejection of an application seeking registration u/s 12A(1)(ac)(iii) of the Act vide impugned order dated 06-01-2025 of Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. 2. Upon perusal of para-7, it could be seen that the application has been filed on 01-07-2024 which was held to be not within prescribed time limit as extended by the Board. The assessee started its activities during Financial Year (FY) 2021-22 but failed to file the application within 6 months. Accordingly, the application was rejected as non- maintainable against which the assessee is in further appeal before us. 3. The Ld. AR has referred to amendment made by Finance Act, 2024 which empowers the PCIT / CIT to condone such delays provided there is a reasonable cause for the delay. The said amendment has come into effect from 01-10-2024. A proviso has been added after sub- clause (vi) of Sec.12A(1)(ac) which provide as under: - "Provided that where the application is filed beyond the time allowed in sub- clauses (i) to (vi), the Principal Commissioner or Commissioner may, if he considers that there is a reasonable cause for delay in filing the application, condone such delay and such application shall be deemed to have been filed within time.".
As per the above amendment, specified authorities viz. PCIT / CIT is now quite empowered to condone such delays. The Ld. AR has stated that the assessee is in a position to explain the delay and accordingly, prayed for restoring the application back to the file of Ld. CIT(E).
4. Accepting the prayer of Ld. AR, we set aside the impugned order and restore the impugned application back to the file of Ld. CIT(E) to consider condonation and thereafter, proceed with adjudication on merits.
5. The appeal stand allowed for statistical purposes.
Order pronounced on 02-09-2025. (RAJPAL YADAV) (MANOJ KUMAR AGGARWAL)
VICE PRESIDENT
ACCOUNTANT MEMBER
Dated: 02-09-2025. 3
आदेश की Ůितिलिप अŤेिषत /Copy of the Order forwarded to :
1. अपीलाथŎ/Appellant
2. ŮȑथŎ/Respondent
3. आयकरआयुƅ/CIT
4. िवभागीयŮितिनिध/DR
5. गाडŊफाईल/GF