SHRI AKAL SAHAI CHARITABLE TRUST & WELFARE SOCIETY,FEROZEPUR vs. COMMISSIONER OF INCOME TAX ( EXEMPTIONS), CHANDIGARH

PDF · subscribers

ITA 267/ASR/2025Status: DisposedITAT Amritsar04 February 2026AY 2023-24Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DASGUPTA (Judicial Member)2 pages

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

AI SummaryAllowed

What did the Tribunal hold?

The tribunal condoned the delay in filing the appeal, considering the assessee's nature as a charitable institution. It restored the matter of registration back to the CIT(E) for a fresh consideration, directing the assessee to substantiate its charitable activities.

What were the facts?

The assessee, a charitable trust, applied for registration under Section 12A(1)(ac)(i)(iii) of the Income Tax Act, which was rejected by the CIT(E) due to non-compliance. The assessee filed an appeal with a delay of 366 days, attributing it to the Chairman's medical condition.

What were the issues?

The key legal issues were the condonation of a 366-day delay in filing an appeal and the rejection of a charitable trust's registration application due to non-compliance.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(i)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “DB” BENCH, AMRITSAR

Before: HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM & SHRI UDAYAN DASGUPTA, JM

Shri Akal Sahai Charitable Trust & CIT Exemptions Welfare Society Chandigarh बनाम/ House No.2, Bhai Dharam Singh Nagar, Vs. Kacha Zira Road, Ferozepur City, Firozpur, Punjab - 152002 �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAITA-3360-M (अपीलाथ�/Appellant) : (��थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : Sh. Nipun Khanna (CA) – Ld. AR ��थ�कीओरसे/Respondent by : Sh. Farhat Khan (CIT) - Ld. DR सुनवाईकीतारीख/Date of Hearing : 03-02-2026 घोषणाकीतारीख /Date of Pronouncement 04-02-2026 : आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by rejection of registration application seeking registration u/s 12A(1)(ac)(i)(iii) vide impugned order dated 24-01- 2024 passed by Ld. Commissioner of Income Tax (Exemption), Chandigarh, [CIT(E)], the assessee is in further appeal before us. The registry has noted delay of 366 days in the appeal, the condonation of which has been sought by the assessee on the strength of condonation petition attributing delay to adverse medical condition of Chairman of assessee-trust.

Upon perusal of para 3.2 of the impugned order, it could be seen that the application has been rejected for want of compliance from the assessee. The Ld. AR stated that the assessee is in a position to substantiate its charitable activities in case another opportunity is granted to the assessee. The Ld. CIT-DR has pleaded for dismissal of the appeal.

Considering the fact that the assessee is a charitable institution, we condone the delay and restore the issue of registration back to the file of Ld. CIT(E) for de novo consideration with a direction to the assessee to plead prove its case forthwith.

The appeal stand allowed for statistical purposes. Order pronounced on 04th February, 2026.

Recent GST High Court judgments

Search GST case law →