Opera Society Jain Swetamber Sangh Vs CIT (Exemption) (ITAT Ahmedabad)
Provisional Registration Cancelled by CIT(E) -Delay of 604 Days Condoned – Tribunal Grants Fresh Opportunity for Trust’s 12AB Registration
Assessee, a public charitable trust established under deed dated 04-12-1974 & registered under Gujarat Public Trust Act, filed application for registration u/s 12AB through Form 10AB on 26-09-2022. Earlier provisional registration had been rejected on 14-03-2022. CIT(E) issued notices on 24-04-2022 & 16-01-2023 but no response was filed, & consequently vide order dated 10-02-2023, CIT(E) rejected the application & cancelled the provisional registration.
Assessee explained before Tribunal that delay of 604 days in filing appeal occurred because notices & order were sent to an email id different from the consultant’s registered email. The consultant shifted premises & failed to communicate the developments. The matter came to light only when penalty notice u/s 271A(1)(d) was received on updated email. Detailed affidavit of consultant dated 01-09-2025 was filed. Tribunal found the explanation genuine & condoned the delay.
On merits, it was submitted that since trust could not respond earlier, an opportunity should be given to present documents before CIT(E). Tribunal observed that the trust is an old charitable trust & in the interest of justice, the matter required reconsideration. Hence, the case was remanded back to the file of CIT(E) to verify trust activities & decide afresh regarding registration.
