KARADA KALA SAHITHYA PRATHISTANA GURUDHAMA,ENMAKAJE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI
Facts
The appellant, a trust, was granted temporary registration under section 12AB of the Income Tax Act, which was valid until 31/03/2024. The application for fresh registration in Form No. 10AB was filed on 16/11/2024, beyond the prescribed time, along with a petition for condonation of delay.
Held
The learned CIT(E) rejected the application for registration without addressing the appellant's petition for condonation of delay. The Tribunal observed that the CIT(E) had not dealt with the condonation petition. Therefore, the matter was remanded to the CIT(E) for fresh disposal.
Key Issues
Whether the CIT(E) erred in rejecting the application for registration without considering the petition for condonation of delay.
Sections Cited
12A, 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH :: COCHIN
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH :: COCHIN BEFORE SHRI INTURI RAMA RAO, AM& SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA No. 579/Coch/2025
Karada Kala Sahithya .......... Appellant PrathistanaGurudhama, Enmakaje, Perla P.O., Kasaragod, Kerala-671552 [PAN: AADTK 8826 B] vs. Commissioner of Income Tax (Exemption) .......... Respondent Kochi. Appellant by: None Respondent by: Smt. Leena Lal, Sr. DR Date of Hearing: 22.08.2025 Date of Pronouncement: 26.08.2025 O R D E R Per Inturi Rama Rao, AM: This is an appeal filed by the Assessee-trust directed against the order passed by the learned Commissioner of Income Tax (Exemption), Kochi [for short, ‘CIT(E)’] dated 24.06.2025 rejecting the application filed in Form No. 10AB for grant of registration u/s.12A of the Income Tax Act, 1961 (for short, 'the Act'). 2. Brief facts of the case are that appellant is a trust duly registered with the objects of charitable purpose. The appellant was granted temporary registration under section 12AB of the Act,
2 ITA No. 579/Coch/2025 Karada Kala Sahithya Prathistana Gurudhama which is validupto31/03/2024. The application in Form No. 10AB was not filed within the prescribed time, but filed on 16/11/2024. The appellant also filed a petition for condonation of delay in filing the application, however, Ld. CIT(E) without dealing with the petition for condonation of delay, had proceeded with dismissal of application on the grounds of delay. 3. Being aggrieved by the above order, the appellant is in appeal before us in the present appeal.Admittedly, the Ld. CIT(E) had not dealtwith the condonation petition filed by the appellant-trust seeking condonation of delay in filing the application. Therefore, we are of the considered opinion that the matter requires remand to the file of Ld. CIT(E) for fresh disposal of the application in accordance with law after dealing with the petition for condonation of delay in filing the application and after providing a reasonable opportunity of being heard to the appellant. 4. In the result, appeal filed by the appellant stands partly allowed. Order pronounced in open Court on 26th August, 2025.
Sd/- Sd/- (RAHUL CHAUDHARY) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER
Cochin, Dated: 26th August, 2025
3 ITA No. 579/Coch/2025 Karada Kala Sahithya Prathistana Gurudhama vr/- Copy to:
The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File By Order
Assistant Registrar ITAT, Cochin
