Lothada-Piplana-Padavala Vs (CIT Exemption) (ITAT Rajkot)
The Income Tax Appellate Tribunal (ITAT), Rajkot Bench, has set aside orders from the Commissioner of Income Tax (Exemptions) [CIT(E)], Ahmedabad, concerning the rejection of applications for registration under Section 12AB and approval under Section 80G of the Income Tax Act, 1961. The Tribunal’s decision, issued on June 9, 2025, emphasizes the need for re-adjudication, citing the appellant’s advanced age and lack of familiarity with online tax compliance systems.
Appeals and Grounds for Reconsideration
The appeals, filed by an entity identified as Lothada-Piplana-Padavala, challenged the CIT(E)’s rejection of their application in Form 10AB for approval under Section 12AB on November 4, 2023, and a separate application in Form 10AB for approval under Section 80G(5)(iii) on November 24, 2023.
The primary grounds for appeal in both cases were that the CIT(E) erred in law and on facts by refusing to grant the respective registrations/approvals. As the core issue of rejection for both applications was similar, the Tribunal heard and consolidated both appeals for a combined order.
Condonation of Delay in Filing Appeals
Before addressing the merits, the Tribunal first dealt with the issue of delay in filing both appeals. ITA No. 239/Rjt/2024 was filed 109 days late, and ITA No. 240/Rjt/2024 was delayed by 89 days.
