SHRI KSHEMANKARI MATAJI MORKHIA TRUST,BANASKANTHA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 573/AHD/2025Status: DisposedITAT Ahmedabad27 January 2026Bench: Shri Sanjay Garg, Judicial Member And Annapurna Gupta (Accountant Member)3 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the appeal both due to the unexplained delay in filing and on merits. It found no plausible reason for the 657-day delay, nor any evidence of changes in the trust's objects or circumstances since its initial rejection in 2014 to qualify for Section 12A registration.

What were the facts?

The assessee trust, operating a temple, sought registration under section 12A of the Act. Its initial application in 2014 was rejected because it served a specific community, not the public. A fresh application was also rejected by the CIT(E) on 28/03/2023 for the same reason, leading the assessee to file an appeal with a significant delay of 657 days.

What were the issues?

Whether there was sufficient cause to condone the delay in filing the appeal; Whether the assessee trust was eligible for registration under Section 12A of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Mehul K. Patel, Advocate
For Respondent: Shri Rignesh Das, CIT-DR
Hearing: 19/01/2026Pronounced: 27/01/2026

सुनवाई की तारीख/Date of Hearing : 19/01/2026 घोषणा की तारीख /Date of Pronouncement: 27/01/2026 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 28/03/2023. 2. The assessee-trust, in this appeal, is aggrieved by the action of the Ld. CIT(E) in dismissing the application of the assessee for registration u/s.12A of the Act. Shri Kshemankari Mataji Morkhia Trust vs. CIT(E)

2 3. The assessee is a trust running a temple. Earlier, the assessee-trust applied for registration u/s.12A of the Act in the year -2014, however, the said application was rejected by the Ld. CIT(E), observing that the assessee- trust was running a temple for a particular community and not for the public at large. The assessee-trust thereafter filed a fresh application for registration u/s.12A of the Act, which has been rejected by the impugned order of the Ld. CIT(E) dated 28/03/2023 for the same reason for which the earlier application of the assessee was rejected.

4.

Now the assessee-trust has come in appeal before us against the said order of the ld. CIT(E). There is a delay of 657 days for filing the present appeal. A separate application for condonation of delay has been filed, wherein, it has been pleaded that the main Trustee of the of the assessee-trust had expired in the year-2022 and, thereafter, there was no person who was aware about the aforesaid registration proceedings and, therefore, the delay has been caused.

5.

We have heard the rival contentions of the Ld. Representatives of the parties and gone through the record. In this case, neither the assessee-trust could give plausible reason for such a long delay in filing the present appeal nor the assessee-trust could furnish before us any amendment in the objects of the assessee-trust nor any change of circumstances after passing of the first order of the Ld. CIT)E) dated 21/08/2014. Therefore, the appeal of the assessee-trust is dismissed on both the grounds – firstly, being by barred by limitation and secondly on merits also. Shri Kshemankari Mataji Morkhia Trust vs. CIT(E)

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