SAMARPAN CHARITABLE TRUST,ANAND vs. THE CIT(EXEMPTION), AHMEDABAD

These bunch of appeals are filed by different assessees denying final registration under Section 12AA, 10(23C) and 80G(5) of the Income Tax Act, 1961 as against the orders passed by Commissioner of Income Tax (Exemption) as follows:

The Registry has noted that there are delays in filing six appeals before this Tribunal. Respective Assessee Trusts have filed separate Notarized Affidavits explaining the delay in filing the appeal as follows:- & 09 others A.Y. N.A. 4

The Ld. Counsel Mr. Mehul K. Patel appearing for the assessees brought to our notice the various Circulars issued by CBDT and the latest Circular No. 7/2024 dated 25.04.2024, wherein the Board under Section 119 of the Act, with a view to avoid and mitigate genuine hardship in late filing of the applications, the Board has extended time till 30.06.2024 for registration under Section 10(23C), under Section 12AA and Section 80G(5) of the Act. Therefore, pleaded to condone the delay in filing the appeals by the respective assessee trust. Further, the above Assessee Trusts are located in small and remote places of Balasinar, Chotila and Anand of Gujarat and they could not comply with the e- filing procedure and the delay may be condoned. Ld. CIT-D.R. Mr. H. Phani Raju appearing for the Revenue has no serious objection in condoning the delay. Thus, the delays in filing the appeals before this Tribunal by the Assessee Trusts are hereby condoned.

Ld. Counsel submitted the assessee was provided hearing notices by email by Ld. Commissioner of Income Tax (Exemption), the assessee neither filed any submissions nor sought for any & 09 others A.Y. N.A. 5 adjournment. Therefore, the application for registration under 12AA of the Act was being rejected by passing ex-parte orders. The Ld. Counsel further submitted though the Assessee Trusts filed its applications within the due dates prescribed under the Act, it could not response to the email notices issued to the Assessee Trusts. However, the Ld. Counsel under taken that it has all relevant materials and evidences in support of its claim for final registration under Section 12AA/12AB/10(23C) of the Act and the Assessee Trusts were already granted provisional registration by Ld. C.I.T(E), therefore, in the interest of justice prayed that one more opportunity be given to the Assessee Trusts for final registration under the Act.

Ld. CIT-D.R. has no serious objection in setting-aside the matter to the file of Ld. CIT(E) but with a condition that the Assessee Trusts should make use of this final opportunity and produce all necessary documents and details before CIT(E).

Heard rival submissions, and perused the materials available on record. We hereby set-aside in 793/Ahd/2024, 944/Ahd/2024, 1171/Ahd/2024 and 1191/Ahd/2024 back to the file of Ld. CIT(E) to give one more opportunity of hearing to the respective Assessee Trusts. Needless to say the Assessee Trusts should furnish all the relevant materials, documents and the records for final registration of the Trust under the Act and Ld. CIT(E) pass orders in accordance with law.

In the result, the appeals filed by the Assessee Trusts in 793/Ahd/2024, 944/Ahd/2024, 1171/Ahd/2024 and 1191/Ahd/2024 are allowed for statistical purposes. & 09 others A.Y. N.A. 6

Remaining appeals namely 945/Ahd/2024, 1023/Ahd/2024, 1172/Ahd/2024 and 1181/Ahd/2024 are late filing of Form 10AB by the respective Assessee Trusts for registration under Section 80G(5) of the Act. As per the CBDT Circular No. 7/2024 dated 25.04.2024 the same is covered by Para 4.1 of the Circular which reads as under:-

Thus, The appeals filed by Assessee Trusts are covered by the above Circular No. 7/2024 dated 25.04.2024. Accordingly, in the interest of justice, the above appeals are restored to the file of Ld. CIT(E) for de-novo consideration after giving due opportunity of hearing to the Assessee Trusts and thereafter pass orders in accordance with law.

In the result, the appeals filed by the Assessee Trusts in 945/Ahd/2024, 1023/Ahd/2024, 1172/Ahd/2024 and 1181/Ahd/2024 are allowed for statistical purposes.