Vandaniya Laxmibai Kelkar Smruti Pratishthan Vs ITO (ITAT Nagpur)
The appeals before the Income Tax Appellate Tribunal arose from orders dated 05/08/2024 passed by the Commissioner of Income Tax (Exemption), Pune, rejecting the assessee’s application in Form 10AB under section 12A(1)(ac)(iii) of the Income Tax Act, 1961, and cancelling the provisional registration earlier granted on 31/01/2024. The assessee also sought condonation of delay in filing one of the appeals. The Tribunal noted that although the assessee had not filed a duly sworn affidavit, an application explaining the delay was submitted. The reasons cited included migration of the ITAT portal software during October 2024 and the death of the secretary’s mother on 05/12/2024. Finding sufficient and reasonable cause and no mala fide intention, the Tribunal condoned the delay of 60 days and proceeded to adjudicate the matter.
The assessee trust stated that it was established with the primary object of running a hostel and providing residential and related facilities for girls. The trust was registered under the Societies Registration Act, 1960 on 31/01/2005. It had filed income tax returns for Assessment Years 2022-23 and 2023-24 and applied for registration under section 12A on 24/01/2024. Provisional registration was granted on 31/01/2024. Thereafter, as required under section 12A(1)(ac)(iii), the trust applied for final registration on 12/02/2024. During the course of proceedings, the Commissioner (Exemption) sought several details and documents through notices dated 29/04/2024 and 12/07/2024, and the assessee submitted replies and supporting documents on various dates in May and July 2024.
