ZAKAT INFAQ&SADAQAH TRUST,SRINAGAR vs. CIT(EXPEMPTION), CHANDIGARH

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ITA 212/ASR/2025Status: DisposedITAT Amritsar28 August 2025AY 2024-25Bench: the Tribunal, the ld. AR of the assessee submitted that the registration application has been rejected on the grounds of deficiency in factual evidence and in absence of submissions of the applicant. He further submitted that the assessee has already filed documentary evidences of his activities including financial statement, bank statements and proof of activities conducted in online portal.4 pages

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Facts

The assessee, Zakat Infaq & Sadaqah Trust, filed an appeal against the CIT(E)'s order rejecting its application for registration under section 12A(1)(ac)(iii) due to alleged deficiency in factual evidence and non-submission of documents. The appeal was filed with a delay of 190 days, which the assessee sought to condone citing its consultant's pre-occupation with his minor daughter's medical treatment. The assessee contended that it had already filed documentary evidence and was not given sufficient opportunity.

Held

The Tribunal condoned the 190-day delay, acknowledging the medical emergency of the consultant's daughter. It observed that the CIT(E) did not allow sufficient time or proper opportunity for compliance. Therefore, the Tribunal remanded the matter back to the CIT(E) for reconsideration, directing the assessee to file all necessary documentary evidence and for CIT(E) to provide a reasonable opportunity of being heard.

Key Issues

Whether the rejection of the application for registration under section 12A(1)(ac)(iii) without allowing sufficient opportunity was justified; Condonation of delay in filing the appeal.

Sections Cited

Section 12A(1)(ac)(iii) of the Act, 1961, Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963

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Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR

Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA

For Appellant: Adv. :

Hearing: 07.08.2025Pronounced: 28.08.2025

This appeal is filed by the assessee against the order of the ld. CIT (Exemptions), Chandigarh dated 11.06.2024 rejecting the application for registration u/s 12A(1)(ac)(iii) of the Act, 1961. belatedly by 190 days. The assessee has filed an application for condonation of delay along with an affidavit sworn by Mr. Nayeem Shafi, the consultant of the assessee trust who was dealing with the tax matters of the assessee. The said Mr. Shafi has filed an affidavit that due to medical treatment of his minor daughter (Maryam Fatima) who was suffering from kidney problems since birth and was under continuous medical treatment, the delay in filing of this appeal has arisen because the consultant was pre-occupied with medical issues of his minor daughter and as such, it is prayed that since the delay was not intentional, and there was no fault of the assessee, the same may please be condoned and the appeal may please be admitted for hearing on merits.

The ld. DR has no objection. Considering the reasons submitted and the medical emergency faced by the assessee’s consultant, the delay of 190 (on hundred ninety) days is condoned and the appeal is admitted for hearing on merits.

There are 8 (eight) grounds of appeal taken by the assessee and in course of hearing before the Tribunal, the ld. AR of the assessee submitted that the registration application has been rejected on the grounds of deficiency in factual evidence and in absence of submissions of the applicant. He further submitted that the assessee has bank statements and proof of activities conducted in online portal.

He further submitted that the assessee is a charitable trust engaged in carrying on charitable activity as per its objects and he disputed to the rejection of this registration application without allowing sufficient opportunity to the assessee to explain the case and pointed out to the last notice issued on 07.06.2024, for further clarification.