MAHOR VAISH MAHASANGH,DELHI vs. COMMISSION OF INCOME TAX (EXEMPTION), DELHI

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ITA 4908/DEL/2025Status: DisposedITAT Delhi26 November 2025Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (Assessment Years:...............) Vs. Commissioner of Income Tax (Exemption) Mahor Vaish Mahasangh Flat No. 153, Ground Floor, Suraj Apartments MIG, DDA Flats, Pul Pehladpur, New Delhi - 110044 Civic Centre, Minto Road, New Delhi - 110002 स्थायीलेखासं./जीआइआरसं./PAN/GIR No: AAHTM5563F Appellant Respondent Appellant by : None Respondent by: Sh. D S Sidhu, CIT, DR Date of Hearing 26.11.2025 Date of Pronouncement 263 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay, admitting the appeal. Observing that the assessee could not be represented due to the president's death, the Tribunal restored the issue to the CIT(E) for a fresh hearing and decision.

What were the facts?

The assessee's appeal was barred by limitation due to a 192-day delay. The delay was attributed to the death of the trust's president, causing administrative difficulties. The CIT(A) had rejected the application for provisional registration.

What were the issues?

Whether the delay in filing the appeal is condonable on account of the death of the trust president and if the issue of provisional registration should be decided afresh.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)(B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, DELHI

Before: SHRI ANUBHAV SHARMA & SHRI NAVEEN CHANDRA

Hearing: 26.11.2025Pronounced: 26.11.2025

This appeal is preferred by the assessee against the order passed under Section 12AB(1)(b)(ii)(B) dated 06.11.2024 of the Commissioner of Income Tax (Exemption)

(hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) DIN & Notice No: ITBA/EXM/F/EXM45/2024- 25/1070132487(1).

Mahor Vaish Mahashangh

2.

None appeared on behalf of the assessee at the time of hearing and appellant’s appeal is barred by limitation as there is a delay of 192 days. An application for condonation of delay along with an affidavit has filed on the basis that the president of the trust died on 30.03.2024 which created vacuum leading to administrative difficulties in the organization. Reasons given are sufficient and accordingly we condone the delay and admit the appeal.

3.

Further on going through the impugned order we find that Ld. CIT(A) mentions about a letter being issued calling for information to examine the genuineness of activities but no response was received, therefore, the application filed in Form 10AB was rejected and provisional registration was cancelled.

4.

It appears that due to death of the president of the trust assessee could not be represented and we consider it appropriate case to restore the issue on merit to the files of the Ld. CIT(E) to issue fresh notice of hearing and decide the application afresh. Appeal is allowed for statistical purpose.

Order pronounced in the open court on 26.11.2025

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