Samasta Brahman Mahasangh Vs CIT (ITAT Mumbai)
In a recent decision, the Income Tax Appellate Tribunal (ITAT) Mumbai bench has condoned a significant delay of 536 days in an appeal filed by Samasta Brahman Mahasangh, a trust. The Tribunal’s decision, pronounced on March 26, 2025, allows the trust another opportunity to present its case for registration under section 12AB and exemption under section 80G of the Income Tax Act, 1961, which were previously rejected by the Commissioner of Income Tax (Exemptions) [CIT(E)].
The CIT(E) had rejected the trust’s applications (Form No. 10AB and Form No. 10AD) for registration and 80G exemption due to insufficient details and a lack of required documents, despite notices and reminders being issued. Aggrieved by these ex-parte rejections, Samasta Brahman Mahasangh filed appeals before the ITAT, explaining the substantial delay.
The trust’s authorized representative presented an application and evidence attributing the delay to a clerical error. It was stated that the clerk-in-charge of the trust had downloaded the CIT(E)’s orders to his email but failed to inform the Trustees. A notarized affidavit from both the clerk and a Trustee confirmed this oversight, stating the clerk’s “inadvertent mistake.” The trust further emphasized that its Trustees are elderly individuals, not proficient with email or computer systems, and thus reliant on the clerk, who did not properly apprise them of the legal situation. Upon discovering the orders, the trust immediately engaged an advocate to file the appeal.
