LILAWATI WELFARE SOCIETY,UJJAIN vs. CIT EXEMPTION, BHOPAL
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आयकरअपीलीयअिधकरण, इंदौरɊायपीठ, इंदौर
IN THE INCOME TAX APPELLATE TRIBUNAL
INDORE BENCH, INDORE
BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER
AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER
ITA Nos. 241 & 1014/Ind/2025
Lilawati Welfare Society,
27, Nirman Nagar,
Near Ravindra Nagar,
Ujjain
बनाम/
Vs.
CIT Exemption,
Bhopal
(Assessee/Appellant)
(Revenue/Respondent)
PAN: AABAL1687L
Assessee by Ms. Ruchira Nerkar, AR
Revenue by Shri Ashish Porwal, Sr.DR
Date of Hearing
18.03.2026
Date of Pronouncement
20.03.2026
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
The captioned two (2) appeals, first being ITA No. 241/Ind/2025 relating to registration u/s 12AB and second being ITA No. 1014/Ind/2025 relating to approval u/s 80G(5), have been preferred by assessee challenging a composite order bearing
DIN:
ITBA/EXM/F/EXM45/2024-
25/1071655831(1) dated 28.12.2024 passed by learned Commissioner of Income-Tax
(Exemption),
Bhopal
[“CIT(E)”], by which the assessee’s applications for grant of final registration u/s 12AB & final approval u/s Lilawati Welfare Society
ITA Nos. 241 & 1014/Ind/2025
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80G(5) of Income-tax Act, 1961 [“the act”] have been rejected and also the provisional registration u/s 12AB and provisional approval u/s 80G(5) granted earlier have been cancelled. The assessee has raised the grounds as mentioned in respective Appeal Memos (Form No. 36).
2. The first ITA No. 241/Ind/2025 relating to registration u/s 12AB has been filed within statutory time-limit but there is a delay of 262 days in filing second ITA No. 1014/Ind/2025 relating to approval u/s 80G(5). Ld. AR for assessee submitted that ordinarily the CIT(E) is passing two separate orders for these two matters relating to section 12AB & 80G(5) but in present case, the Ld. CIT(E) has passed one composite order. Therefore, the assessee filed only first appeal. However, later when it came to the knowledge of assessee that even if a composite order has been passed by CIT(E), it would be necessary and prudent for assessee to file two separate appeals for these two matters of section 12AB & 80G(5). Hence, the assessee subsequently filed second appeal relating to approval u/s 80G(5) after a delay. Ld. AR submitted that the assessee has filed an application/affidavit for condonation of delay explaining these facts and accordingly prays for condonation of delay. These facts were deliberated during hearing and on a careful consideration, we are satisfied that there exists a “sufficient cause”
for occurrence of delay. We find that there is no lethargy, negligence, mala fide intention or ulterior motive of assessee in making delay and the assessee does not stand to derive any benefit because of delay. In view of the settled legal position laid down by the Hon’ble Supreme Court in Collector,
Lilawati Welfare Society
ITA Nos. 241 & 1014/Ind/2025
SCC 387, wherein it has been held that the “technical considerations”
should not prevail over the cause of “substantial justice”, we deem it fit to condone the delay. Accordingly, the delay in filing second appeal being ITA
No. 1014/Ind/2025 is condoned and the appeal is taken for hearing.
3. Ld.
AR next carried us to the impugned composite order and demonstrated that the CIT(E) has rejected assessee’s applications on the footing that the assessee has not submitted complete information/
documents as called by him. Ld. AR drew us to Pages 17 to 121 of Paper-
Book where an e-filing acknowledgement dated 23.10.2024 downloaded from Income-tax Portal alongwith copies of all documents referred therein and e-filed to CIT(E), are placed. By referring to these papers, Ld. AR demonstrated that the assessee made a vehement submission to CIT(E). Ld.
AR submitted that in the said reply, the assessee has made best of its effort to file the details/documents required by CIT(E). And the assessee is still ready to submit any other detail/document required by CIT(E). Therefore, in the interest of justice, one more opportunity may be given to assessee to enable the submission.
4. Ld. DR for revenue agrees with the prayer of Ld. AR but makes a request to direct the assessee to represent its case before CIT(E) and do not seek unnecessary adjournments.
Lilawati Welfare Society
ITA Nos. 241 & 1014/Ind/2025
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5. Considering above submissions of parties and having regard to the principle of natural justice, we remand both of these matters back to the file of CIT(E) for adjudication afresh. The CIT(E) shall give necessary opportunity of hearing to assessee and pass appropriate order(s). The assessee is also directed to remain vigilant and ensure participation in the hearings as may be fixed by CIT(E) and do not seek unnecessary adjournments failing which the CIT(E) shall be at liberty to pass appropriate order(s0 in accordance with law. Ordered accordingly.
6. Resultantly, these appeals are allowed for statistical purpose.
Order pronounced in open court on 20/03/2026 (PARESH M JOSHI)
ACCOUNTANT MEMBER
Indore
िदनांक/Dated :
20/03/2026
Patel/Sr. PS
Copies to:
(1)
The appellant
(2)
The respondent
(3)
CIT
(4)
CIT(A)
(5)
Departmental Representative
(6)
Guard File
By order
UE COPY Sr. Private Secretary
Income Tax Appellate Tribunal
Indore Bench, Indore