ITAT Condones Delay, Orders Fresh Look at Modi Trust’s 12A/80G Applications

Modi Charitable Trust Vs CIT (Exemption) (ITAT Ahmedabad)

Income Tax Appellate Tribunal (ITAT) Ahmedabad has condoned a 224-day delay in appeals filed by the Modi Charitable Trust, remanding its applications for final/regular approval under Sections 12A and 80G of the Income Tax Act, 1961. The decision, pronounced on June 16, 2025, addresses the trust’s contention of unfamiliarity with income tax proceedings and e-filing portals.

The Modi Charitable Trust had filed two appeals against separate orders issued by the Commissioner of Income-Tax (Exemption) (CIT(E)) on May

Please become a Premium member. If you are already a Premium member, login here to access the full content.