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 notarized affidavit, stating that it had earlier been granted provisional registration under Section 12AB and had applied for regular registration in Form 10AB, which was rejected by the impugned order. It was further submitted that the trust had no prior experience with income-tax litigation and was not conversant with the income-tax e-filing portal, which led to the delay in filing the appeal.
The Department opposed unconditional condonation, pointing out that two opportunities had already been granted by the Commissioner (Exemption), and sought imposition of costs if the matter were to be remanded. After considering the rival submissions and material on record, the Tribunal accepted the explanation offered by the trust and held that the delay deserved to be condoned, subject to payment of costs.
