EDUCATE ALL CHARITABLE TRUST,JAMMU AND KASHMIR vs. CIT (EXEMPTIONS), CHANDIGARGH, CHANDIGARH
Facts
The assessee, Educate All Charitable Trust, appealed the CIT(E)'s rejection of its application for registration under Section 12A(1)(ac)(iii). The appeal was filed 359 days late, for which the assessee sought condonation of delay, citing the trustee's preoccupation with his infant daughter's severe medical condition, which prevented timely responses to notices and appeal filing.
Held
The Tribunal condoned the 359-day delay, finding it unintentional and caused by a medical emergency, as evidenced by medical documents. Consequently, the matter was remanded back to the CIT(E) for fresh consideration of the registration application, with a direction for the assessee to submit all requested documentary evidence and cooperate fully.
Key Issues
1. Condonation of significant delay in filing an appeal to the ITAT due to medical emergency. 2. Legality of rejecting an application for trust registration under Section 12A(1)(ac)(iii) when non-compliance with notices was due to unforeseen medical circumstances.
Sections Cited
12A(1)(ac)(iii), 12AB
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: SH. MANOJ KUMAR AGGARWAL & SH. UDAYAN DASGUPTA
Per Udayan Dasgupta, J.M.:
This appeal is filed by the assessee against the order of ld. CIT (E), Chandigarh
dated 02.01.2024 rejecting the application for registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961.
2 I.T.A. No. 180/Asr/2025 Assessment Year: NA Condonation of delay: It is pointed out by the registry that this appeal is filed 2.
belatedly by 359 days. The assessee has filed an application for condonaiton of delay along with an affidavit sworn by Mr. Nayeem Shafi, the trustee of the assessee along with medical certificates in the name of his minor daughter baby Maryam Fatima,
stating the fact that his infant daughter was seriously ill during the period of July, 2023 and was under continuous treatment till the month of October, 2024 in support of which medical certificates has been submitted covering the entire period (including OPD card issued by Sher-e-Kashmir Institute of Medical Science, Srinagar).
It is explained that the order of the ld. CIT(E) has been received on 2nd 3. January, 2024 and this appeal before the Tribunal has been filed on 26th Feb., 2025 delayed by 359 days. Referring to the medical certificate, the ld. AR of the assessee submitted that the trustee was fully pre-occupied with medical treatment of his infant daughter who was diagnosed with Pelvi-Ureteric Junction (PUJ) (obstruction of the left kidney) which required emergency medical attention and as such medical treatment continued till December, 2024. Thereafter, the trustee managed to contact
his lawyer and has filed this appeal belated by 359 days.
The ld. AR submitted that since there was no willful default on the part of the
assessee, the delay in filing of the appeal was not intentional and as such on account
3 I.T.A. No. 180/Asr/2025 Assessment Year: NA of medical grounds, the delay may please be condoned and the appeal may please be
admitted to be heard on merits.
The ld. DR has no objection. Considering the medical issues as stated by the
ld. AR of the assessee which are supported by medical documents, we are of the
opinion that the delay in filing the appeal was not intentional and as such, we
condone the delay and admit the appeal to be heard on merits.
The assessee has taken four grounds of appeal in Form No. 36 which actually
relates to the rejection of the registration of the trusts by the ld. CIT(E) for non-
submission of documentary evidences and for not responding to various notices
issued in the course of registration process.
The ld. AR of the assessee submitted that the assessee trust has been granted
provisional registration u/s 12AB vide order dated 01.12.2022 which was valid for
assessment years 2023-24 to 2025-26 and the assessee trust filed for regular
registration u/s 12AB in Form 10AB on 27.09.2023. However, in order to verify the
genuineness of the activities and the objections of the trust, the ld. CIT(E) called for
various particulars and documentary evidences vide notices dated 15.10.2023,
29.11.2023 and finally on 14.12.2023, and in absence of any response from the
assessee, and without supporting documentary evidences, the application for
registration has been rejected vide order dated 02.01.2024. The ld. AR further
4 I.T.A. No. 180/Asr/2025 Assessment Year: NA submitted that during this period of time, the trustee of the assessee was totally pre-
occupied with the treatment of his infant daughter which are all evidenced by
medical certificates, and no response could be filed to the notice issued by the ld.
CIT(E), resulting in the rejection.
As such, the ld. AR prayed that afresh opportunity of hearing may please be
allowed considering the unusual circumstance which arised because of medical
emergency.
The ld. DR relied on the order of the ld. CIT(E) but after going through the
medical documents, he has no objection if the matter is remanded back for fresh
consideration.
We have heard the rival submissions and considered the materials on record
and we find that the opportunity duly allowed by the ld. CIT(E) could not be availed
by the assessee for which he was prevented by medical emergency. We are also of
the opinion that in this case, there is no willful default or intentional neglect on the
part of the trustee and as such, we are of the view that justice will be served if the
matter is remanded back to the ld. CIT(E), Chandigarh for consideration of the
registration application afresh and we also direct the assessee to file all documentary
evidences as requested vide notices issued from the office of the ld. CIT(E), and to
fully cooperate in the registration proceedings.
5 I.T.A. No. 180/Asr/2025 Assessment Year: NA 11. As such, we remand the matter back to the files of the ld. CIT(E) with the
above directions.
The assessee may be allowed proper opportunity of being heard and to file all
necessary documents in support of the application for registration.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in accordance with Rule 34(4) of the Income Tax (Appellate
Tribunal) Rules, 1963 as on 31.07.2025.
Sd/- Sd/- (Manoj Kumar Aggarwal) (Udayan Dasgupta) Accountant Member Judicial Member *GP/Sr.PS* Copy of the order forwarded to: (1)The Appellant: (2) The Respondent: (3) The CIT concerned (4) The Sr. DR, I.T.A.T True Copy By Order
