KARADA KALA SAHITHYA PRATHISTANA GURUDHAMA,ENMAKAJE vs. COMMISSIONER OF INCOME TAX (EXEMPTION), KOCHI

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').

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, 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.

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.