Anjuman E Hyderia Asna Ashari Kashmiri Trust Vs CIT (Exemptions) (ITAT Mumbai)
Assessee, a religious charitable trust registered with Charity Commissioner in 2017, was granted provisional registration u/s 12AB on 31.12.2021 for AYs 2022-23 to 2024-25. To regularise, it was required to file application u/s 12A(1)(ac)(iii) within six months of commencement of activities or six months prior to expiry of provisional registration, whichever earlier. Due date was June 2022, but application was filed belatedly on 11.11.2024, i.e., with delay of 29 months.
CIT(E) rejected the application purely on ground of limitation, holding delay not condonable.
Before Tribunal, Assessee contended that delay was due to ill health of the trustee managing trust affairs. An affidavit affirmed on 04.09.2025 along with medical documents was filed. Assessee relied on CBDT Circular No. 7/2024 dated 25.04.2024, which extended timelines for Form 10A/10B filings considering hardships. Though not directly applicable, it was argued that the spirit of Circular empowered CIT(E) to condone such delay.
Tribunal noted that merits were already complied with & the only issue was condonation of delay. Since affidavit & medical proof were now on record, Tribunal restored matter to CIT(E) with direction to consider condonation leniently & decide afresh after granting opportunity of hearing.
