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66 Day Delay Condoned Due to E-Filing Portal Unfamiliarity in Trust Registration Case
Case Law Details
- Case Name
- Gurudwara Sahib Shaheed Baba Deep Singhji Trust Vs CIT (Exemption) (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- NA
- Courts
- All ITAT, ITAT Ahmedabad
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Gurudwara Sahib Shaheed Baba Deep Singhji Trust Vs CIT (Exemption) (ITAT Ahmedabad)
The Income Tax Appellate Tribunal, Ahmedabad condoned a delay of 66 days in filing an appeal and restored the matter relating to registration under Section 12AB of the Income Tax Act, 1961, after finding sufficient cause for the delay. The appeal arose from an ex parte order dated 17.07.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, rejecting the trust’s application for regular registration under Section 12A(1)(ac)(iii).
The assessee trust explained the delay through a ...
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