Shri Swami Samarth Educational And Charitable Trust vs Commissioner of Income Tax (Exemption)

Parties Involved

Facts Summary

This appeal by the assessee, Shri Swami Samarth Educational And Charitable Trust, is directed against an ex-parte order of the Commissioner of Income Tax (Exemptions), Chandigarh, dated 24.02.2023, whereby the application of the assessee for grant of registration under section 12A of the Income Tax Act, 1961, was rejected. The appeal is time-barred by 429 days, but the assessee has filed an application supported by an affidavit citing reasons for the delay. The learned counsel for the assessee submitted that the notices issued by the CIT(E) and the impugned order were never served on the assessee, hence the delay. After perusal of the affidavit, the Tribunal is satisfied that the delay is not deliberate and appears to be bonafide.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether the assessee should be granted an opportunity to appear before the CIT(E) and explain the case?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Shri Maha Kaleshwar Sewa Trust vs. Commissioner of Income Tax (Exemption)

  Delhi Bench 'G', Delhi benchAllowed

• SD Rai Prayas Educational Trust Vs. Income Tax Officer, Ward 50(1)

  Kolkata benchAY 2020-21Allowed

• Maa Chintpurni Mandir Trust Vs Income Tax Officer

  Delhi Bench ‘C’, New Delhi benchAY 2023-24Allowed

• SRJB Memorial Trust Vs. CIT (Exemption)

  D Bench, Kolkata benchAY 2025-26Allowed

• Shila Ashok Shah Foundation Vs. CIT (Exemptions)

  Mumbai benchAY 2025-26Allowed

• Samarth Child Care Foundation vs. CIT(E)

  Delhi Bench ‘G’ New Delhi benchAY 2024-25Partly Allowed