V.B.EDUCATIONAL TRUST,KURUKSHETRA vs. CIT EXEMPTION, CHANDIGARH

PDF · subscribers
ITA 177/CHANDI/2025Status: DisposedITAT Chandigarh04 July 2025AY 2025-26Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and acknowledged the genuine personal tragedy faced by the assessee's representative, which hampered timely compliance. The Tribunal held that the assessee should have been granted a final reasonable opportunity to comply.

What were the facts?

The assessee's application for registration under Section 12AB of the Income Tax Act was rejected by the CIT(E) for failure to provide timely responses to notices, attributing this to the personal distress of their earlier representative due to the demise of his son. The assessee appealed this order.

What were the issues?

Whether the rejection of registration application without affording a reasonable opportunity, due to a genuine personal hardship of the representative, is justified?

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 12AB

AI-generated summary — verify with the full judgment below

Order PER LALIET KUMAR, J.M: This appeal is preferred by the assessee against the order dated 28.11.2024 passed by the Ld. CIT (Exemptions), Chandigarh whereby the application of the assessee seeking registration under section 12A(1)(ac)(iii) of the Income Tax Act, 1961 was rejected.

2.

At the outset, the Registry has pointed out a delay of 03 days in filing the appeals. After considering the condonation application and finding sufficient cause demonstrated therein, we condone the delay and admit the appeal for adjudication.

3.

The assessee had filed an application in Form No. 10AB on 26.06.2024 seeking registration under section 12AB. During the proceedings before the CIT(E), multiple notices were issued on 10.10.2024, 07.11.2024, and 19.11.2024 seeking detailed clarifications and documentary evidences to verify the genuineness of the activities and compliance with the objects of the trust.

More judgments on Section 12A(1)(ac)(iii)

All 1,616 judgments and leading authorities on Section 12A(1)(ac)(iii) →

Recent GST High Court judgments

Search GST case law →