Goverdhan Nathji Pare Bethakji Seva Trust Vs CIT (Exemption) (ITAT Surat)
Case Overview and Background
The case involves an appeal filed by the assessee, Goverdhan Nathji Pare Bethakji Seva Trust, against the order dated 25.07.2024, passed by the Commissioner of Income-tax (Exemption), Ahmedabad [CIT(E)]. The CIT(E)’s order rejected the assessee’s application for registration of the trust under section 12A(1)(ac)(iii) of the Income-tax Act (‘the Act’) and cancelled the provisional registration.
Assessee’s Submissions and Delay Condonation
The Learned Authorized Representative (ld. AR) for the assessee acknowledged a delay of 24 days in filing the appeal before the Tribunal. The ld. AR explained that the CIT(E)’s order was passed on 25.07.2024 and uploaded on the ITBA portal. The delay occurred because the assessee, due to “unavoidable circumstances,” did not check the email promptly, resulting in the order not being sent to the AR. The assessee became aware of the rejection only after calling the counsel to inquire about the application status. The order was then immediately downloaded, and the appeal was filed on 17.10.2024. The ld. AR contended that the delay was not intentional or deliberate and that the assessee has a good case on merit.
Regarding the delay, the ld. CIT-DR for the revenue submitted that the Bench may take a view in accordance with its discretion. The Tribunal, after considering the submissions and the application for condonation, found that the delay was not intuitional or deliberate and, thus, condoned the delay in filing the appeal.
