BOLSTER FOUNDATION,KOZHIKODE vs. CIT (EXEMPTION WARD), KOZHIIKODE

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ITA 713/COCH/2025Status: DisposedITAT Cochin06 November 2025Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)4 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 found merit in the assessee's argument that the delay was due to the trustee's health issues and illness, supported by a medical certificate. Consequently, the delay was condoned, and the matter was restored to the CIT(E) for a fresh hearing on merits, adhering to the principles of natural justice.

What were the facts?

The assessee filed Form 10AB on 07.03.2025 for regularization of registration under section 12A of the Act. The CIT(E) rejected the application citing a lack of valid reasons for the delay. The assessee appealed this decision.

What were the issues?

Whether the delay in filing Form 10AB for registration under section 12A was sufficiently condoned based on the reasons provided and supporting medical evidence.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH

For Appellant: Shri Amar Muhanjir, CA
For Respondent: Shri Sanjit Kumar Das, CIT-DR
Hearing: 03.11.2025Pronounced: 06.11.2025

O R D E R

PER MANU KUMAR GIRI, JM:

1.

This appeal by the assessee is arising out of the order of the Commissioner of Income Tax (Exemption), Kochi, dated 26.09.2025.

2.

At the outset, the Ld.AR of the assessee brought to our notice that the ld.CIT(E) has rejected the Form 10AB which was filed on 07.03.2025 for regularization of the registration u/s12A of the Act. While rejecting the aforesaid application in Form 10AB, ld.CIT(E)

3.

Aggrieved, assessee is in appeal before us against the aforesaid order.

4.

Before the ld. AR for assessee submitted that the ld. CIT(E) has not properly appreciated the reasons for delay in filing the Form 10AB. He submitted that Trustee of the assessee had health issues and illness. He also filed the medical certificate to justify the genuine reasons. He prayed that the matter may be set aside to CIT(E) for denovo adjudication of application filed in Form 10AB on merits. The ld. DR relied upon the order of the ld.CIT(E) and pleaded for the dismissal of the appeal.

5.

We have heard the rival submissions and perused the record and medical certificate. We find strength in the arguments of the ld.AR for the assessee and find the reasons ‘sufficient cause’ hence, condone the delay in filing application in Form 10AB before the ld.CIT(E). Further, keeping in mind the principles of natural justice, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(E) for denovo hearing of application filed on 07.03.2025 in Form 10AB on merits. The Ld.CIT(E) whose shall proceed with the denovo hearing of application filed on 07.03.2025 in Form 10AB on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its Bolster Foundation case with all evidence and documents, if any, forthwith without any fail, failing which ld.CIT(E) shall be at liberty to proceed with the denovo hearing of application in Form 10AB on merits as per law. In case of failure, the leniency shall not be granted to the assessee. The ld.AR also assures us that the assessee will co-operate in the hearing of application filed on 07.03.2025 in Form 10AB diligently.

6.

In the result, all captioned appeals filed by the assessee are allowed for statistical purpose.

Order pronounced in open court on the 6th day of November 2025, at Cochin.

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