"THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Ms. Suchitra Kamble, Judicial Member And Shri Narendra Prasad Sinha, Accountant Member Jahaldham Charitable Trust Tenivada, Vadgam, Banaskantha, Gujarat - 385210 PAN: AADTJ5073D (Appellant) Vs The CIT(Exemption), Ahmedabad (Respondent) Assessee by: Ms. Urjita Shah, A.R. Revenue by: Shri Rignesh Das, CIT-D.R. Date of hearing : 20-11-2025 Date of pronouncement : 21-11-2025 आदेश/ORDER PER : NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER This appeal is filed by the assessee against the rejection of application for registration u/s. 12A(1)(ac)(iii) of the Income Tax, 1961 [in short “the Act”] vide order dated 19/02/2024, passed by the Commissioner of Income Tax (Exemption), Ahmedabad [in short the CIT(E)]. 2. There was a delay of 426 days in filing of this appeal. The assessee has filed a condonation application along with affidavit of Shri Devendrakumar Prahladbhai Limbachiya, trustee of the assessee-trust and explained the reason ITA No. 1384/Ahd/2025 Assessment Year : NA Printed from counselvise.com I.T.A No. 1384/Ahd/2025 A.Y. NA Jahaldham Charitable Trust vs. CIT (Exemption) 2 for the delay. It is submitted that the assessee is operating from a remote location of Banaskantha district and proper legal advice was not available at that place. The delay was for the reason that due to recent changes in the Act the assessee was not clear about the exact legal remedy available to the trust and it had taken time in consulting 2 to 3 consultants of different cities. It is submitted that the delay was due to lack of knowledge, poor and incorrect local guidance and time taken in consulting outstation consultants. Considering the explanation of the assessee, the delay in filing the appeal is condoned. 3. The brief facts of the case are that the assessee had made an application for registration u/s. 12A(ac)(iii) of the Act by filing Form No. 10AB on 30.09.2023. The Ld. CIT(E) noticed that the assessee did not furnish all the documents enlisted in Rule 17A(2) along with the application. The Ld. CIT(E) has allowed opportunities to the assessee to furnish the details vide notice dated 22.11.2023 and 26.12.2023. However, there was no compliance to the notices. Therefore, the application of the assessee was rejected as the Ld. CIT(E) was not satisfied about the genuineness of the activities of the trust and the provision registration granted earlier was also cancelled. 4. Aggrieved with the order of the Ld. CIT(E), the assessee is in appeal before us. The following grounds have been taken in this appeal: 1. Learned CIT (Exemption) erred in law and facts by making the order by rejecting the application filed in Form 10AB for registration u/s 12A(1)(ac)(iii) of the IT Act for not producing documents required by the authority. 2. Due to non compliance by the side of Accountant, documents are pending to produce against the notice issued by the authority and condone the delay in filing the appeal. Printed from counselvise.com I.T.A No. 1384/Ahd/2025 A.Y. NA Jahaldham Charitable Trust vs. CIT (Exemption) 3 3. Appellant craves to add, alter or delete any grounds either before or in the course of the hearing of the appeal. 5. Ms. Urjita Shah, Ld. AR appearing for the assessee explained that the non- compliance before the Ld. CIT(E) was due to the fault of the Accountant who did not attend the proceedings due to his other pre-occupations. The Ld. AR requested that the assessee is engaged in charitable activities and, therefore, another opportunity may be allowed to furnish the documents as required by setting aside the matter to the file of the Ld. CIT(E). 6. Per contra Shri Rignesh Das, Ld. CIT. DR submitted that he has no objection if the matter was set-aside to the file of the Ld. CIT(E) for allowing another opportunity to the assessee. 7. We have carefully considered the submissions of the assessee. We do not find any reasonable explanation for non-compliance before the Ld. CIT(E). In fact, the assessee was not careful and vigilant enough while filing the application in Form No. 10AB of the Act, as the documents enlisted in Rule 17A(2) were not attached along with the application. Thereafter, no compliance was made to the notices of the Ld. CIT(E) and the details and documents as required were not furnished. We therefore, deem it proper to impose a cost of Rs.5,000/- on the assessee, which should be deposited in “Prime Minister’s National Relief Fund” within a period of 15 days from the receipt of this order. Subject to the payment of cost, the Ld. CIT(E) is directed to allow one more opportunity to the assessee to furnish the details and documents as required and thereafter, re-adjudicate the application of the assessee. The assessee is also directed to comply before the Ld. CIT(E) and produce the document and clarification as required by him. Printed from counselvise.com I.T.A No. 1384/Ahd/2025 A.Y. NA Jahaldham Charitable Trust vs. CIT (Exemption) 4 8. In the result, the appeal filed by the assessee is allowed for statistical purposes. This order is pronounced in the Open Court on 21/11/2025. Sd/- Sd/- (SUCHITRA KAMBLE) (NARENDRA PRASAD SINHA) JUDICIAL MEMBER ACCOUNTANT MEMBER Ahmedabad : Dated 21/11/2025 आदेश क\u0006 \u0007\bत ल प अ\u000fे षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील\u0012य अ\u0013धकरण, अहमदाबाद Printed from counselvise.com "