JAHALDHAM CHARITABLE TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1385/AHD/2025Status: DisposedITAT Ahmedabad09 February 2026Bench: Shri Sanjay Garg, Judicial Member And Annapurna Gupta (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, considering the circumstances explained by the assessee. The Tribunal set aside the order of the CIT(E) and restored the matter to the CIT(E) for a decision on merits, with a direction for the assessee to present its case properly.

What were the facts?

The assessee trust filed an appeal against the rejection of its application for approval under section 80G. The appeal was filed with a delay of 426 days. The assessee attributed the delay to the negligence of their appointed accountant.

What were the issues?

Whether the delay in filing the appeal should be condoned and if the matter should be remanded to the lower authority for a decision on merits.

Which sections of the Income-tax Act were involved?

Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Ms. Urjita Shah, CA
Hearing: 03/02/2026Pronounced: 09/02/2026

"ी संजय गग", "ाियक सद" एवं अ"पूणा" गु!ा, लेखा सद" के सम%। ] ] Before Shri Sanjay Garg, Judicial Member And Annapurna Gupta, Accountant Member आयकर अपील सं /ITA No.1385/Ahd/2025 िनधा"रण वष" /Assessment Year : NA Jahaldham Charitable Trust The CIT (Exemption) बनाम/ Tenivada, Vadgam Ahmedabad – 380 015 v/s. Banaskantha – 385 210 (Gujarat) "थायी लेखा सं./PAN: AADTJ 5073 D (अपीलाथ(/ Appellant) ()* यथ(/ Respondent) Assessee by : Ms. Urjita Shah, CA Revenue by : Shri Alpesh Parmar, CIT-DR सुनवाई की तारीख/Date of Hearing : 03/02/2026 घोषणा की तारीख /Date of Pronouncement: 09/02/2026 आदेश/O R D E R Per Sanjay Garg, Judicial Member:

The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as ‘CIT(E)’] dated 27//2024 against the rejection of the assessee’s application seeking approval u/s. 80G of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). Jahaldham Charitable Trust vs. The CIT E)

2 2. The appeal is time-barred by 426 days. A separate application for condonation of delay has been filed, wherein, it has been stated that, the trustees of the assessee are not much aware about the income-tax proceedings and that they had appointed an accountant to look into their income tax related matters. The said accountant did not properly look into the matter and, therefore, the assessee could not furnish the requisite details and information before the Ld. CIT(E). Even the assessee could not notice the passing of the impugned order of the Ld. CIT(E). The accountant appointed by the assessee did not properly look into the matter resulting the aforesaid delay. Considering the averments made in the application, the delay in filing the appeal is hereby condoned.

3.

The Ld. Counsel for the assessee has submitted that the assessee-trust is located in a remote area. The assessee-trust is doing charitable activities, such as, education to the liberally needy people and to spread awareness regarding environmental protection and conservation, etc. He has further submitted that the assessee has a fair case on merits and that in the interests of justice, the assessee may be given an opportunity to present its case before the Ld. CIT(E).

4.

Considering the rival submissions, in our view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(E). Therefore, the impugned order of the Ld. CIT(E) is set aside and the matter is restored to the file of the Ld. CIT(E) with a direction to decide the appeal of the assessee on merits after giving adequate opportunity of hearing to the assessee to present its case. It is also directed that the assessee will promptly respond to the notices of hearing issued by the Ld. CIT(E) and will not seek unnecessary adjournments. Jahaldham Charitable Trust vs. The CIT E)

5.

With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.

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