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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SMT. ANNAPURNA GUPTA & SHRI T.R. SENTHIL KUMAR
आदेश/O R D E R
PER BENCH:
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:
ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 3
Sr. ITA No. Name of Order Delay in Remarks No. the under filing Assessee Section & appeal Date before ITAT 1. 414/Ahd/2024 Navjivan 12AA NIL Ex-parte Charitable 10.01.2024 order Trust 2. 452/Ahd/2024 Navjivan 80G NIL Late Charitable 24.01.2024 filing of Trust Form 10AB 3. 793/Ahd/2024 Shri 12AA NIL Ex-parte Chamunda 19.02.2024 order Mataji Madh Trust 4. 944/Ahd/2024 Powertrac 12AB 17 days Ex-parte Charitable 19.02.2024 order Trust 5. 945/Ahd/2024 Powertrac 80G NIL Late Charitable 07.03.2024 filing of Trust Form 10AB 6. 1023/Ahd/2024 Shri 80G 3 days Late Chamunda 13.03.2024 filing of Mataji Form Madh Trust 10AB 7. 1171/Ahd/2024 Help Friend 12AA 195 days Ex-parte Foundation 18.09.2023 Order 8. 1172/Ahd/2024 Help Friend 80G 187 days Late Foundation 26.09.2023 filing of Form 10AB 9. 1181/Ahd/2024 Samarpan 80G 82 days Late Charitable 10.01.2024 filing of Trust Form 10AB 10. 1191/Ahd/2024 Mahek 10(23C) 9 days Late Charitable 27.03.2024 Filing of Trust Form 10AB
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:-
ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 4
“That I am not at all conversant with the Income Tax matters nor do I operate computers or log into the Income Tax Portal. Our Trust has never faced Income Tax litigation in the past. It was only recently in the month of April, 2024, that I came to know about rejection of Exemption / Registration u/s 10(23C) of the Act in the case of one Trust of Anand in case of Mahek Charitable Trust. Then, immediately, we contacted our CA and inquired about the status of our Trust, and came to know that our application u/s 12AB is rejected by CIT(Exemption), Ahmedabad vide order dated 19/02/2024. Thereupon, we were advised that we have to file appeal before Hon’ble ITAT against the said order, and we entrusted the matter to Advocate at Ahmedabad to prepare and file the appeal before Hon’ble ITAT, Ahmedabad Bench.
Hence, the delay has occurred due to this bonafide reason and unavoidable circumstances, and in the interest of justice, the delay in filing this appeal, may kindly be condoned, and appeal may kindly be decided on merits, and oblige.”
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
ITA No.414/Ahd/2024 & 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 ITA No. 414/Ahd/2024, 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 ITA Nos. 414/Ahd/2024, 793/Ahd/2024, 944/Ahd/2024, 1171/Ahd/2024 and 1191/Ahd/2024 are allowed for statistical purposes.
ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 6
Remaining appeals namely ITA No. 452/Ahd/2024, 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:-
“4.1 Further, in cases where any trust, institution or fund has already made an application in Form No. 10AB, and where the Principal Commissioner or Commissioner has passed an order rejecting such application, on or before the issuance of this Circular, solely on account of the fact that the application was furnished after the due date or that the application has been furnished under the wrong section code, it may furnish a fresh application in Form No. 10AB within the extended time provided in paragraph 3(ii) i.e. 30.06.2024.”
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 ITA No. 452/Ahd/2024, 945/Ahd/2024, 1023/Ahd/2024, 1172/Ahd/2024 and 1181/Ahd/2024 are allowed for statistical purposes.
Order pronounced in the Court on 20.06.2024 at Ahmedabad.
Sd/- Sd/- (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad, dated 20/06/2024 TRUE COPY Tanmay, Sr. P.S.
ITA No.414/Ahd/2024 & 09 others A.Y. N.A. 7
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबं�धत आयकर आयु�त / Concerned CIT 4. आयकर आयु�त ( अपील ) / The CIT(A)- 5. �वभागीय ��त�न�ध , आयकर अपील�य अ�धकरण , राजोकट/DR,ITAT, Ahmedabad, 6. गाड� फाईल /Guard file. आदेशानुसार/ BY ORDER,
सहायक पंजीकार (Asstt. Registrar) आयकर अपील�य अ�धकरण, ITAT, Ahmedabad
Date of dictation : 18-06-2024 2. Date on which the typed draft is placed before : 18-06-2024 the Dictating Member. 3. Date on which the approved draft comes to the : 18-06-2024 Sr.P.S./P.S 4. Date on which the fair order is placed before the : Dictating Member for pronouncement. 5. Date on which fair order placed before Other : Member 6. Date on which the fair order comes back to the : 20-06-2024 Sr.P.S./P.S. 7. Date on which the file goes to the Bench Clerk. : 20-06-2024 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant : Registrar for signature on the order. 10. Date of Despatch of the Order :