The ITAT condoned the delay for 146 days and sent the assessee's rejected registration application filed under Section 12AB of the Income Tax Act, back to the CIT(A) for fresh consideration.
Saloni Kumari | Nov 17, 2025 |
ITAT Restores Section 12AB Registration Request After Accepting Genuine Condonation of Delay for 146 Days
The present appeal has been filed by Sri Kokkeshwara Educational and Charitable Trust (Appellant) against the ITO (Exemptions) Ward-3 Bangalore (Respondent) in the Income Tax Appellate Tribunal (ITAT) “B” Bench: Bangalore before Shri Prashant Maharishi (Vice President) and Shri Sandeep Singh Karhail (Judicial Member). The case was heard in the court on November 13, 2025, and the final decision was announced on November 14, 2025. The assessee challenged an order dated December 17, 2024, passed by the CIT(A).
The CIT(A) had rejected the application of the assessee in Form 10AB for seeking registration under section 12AB of the Income Tax Act, 1961. This registration is important for charitable trusts to claim tax benefits.
The present appeal has been filed 146 days late. Therefore, along with filing the appeal, the assessee also attached an application seeking condonation of delay. Wherein, the assessee explained that its accountant, who was supposed to handle tax matters and take advice from the CA, did not respond to the notices sent by the department and also did not inform the CA (Chartered Accountant) about them. The trust only came to know about the rejection during the audit. The tribunal found the reason genuine and not intentional, hence condoned the delay.
When the tribunal analysed the case deeply, it noted that the CIT(A) had rejected the registration merely because the assessee did not reply to the notices. Since the trust missed the notices due to the accountant’s failure. It was not the assessee’s fault and was also not intentional. Hence, the tribunal thought to provide the assessee a second opportunity to represent its side.
Therefore, the order of CIT(A) cancelling the application filed by the assessee in Form 10AB for seeking registration under section 12AB of the Act was quashed. Remand the case to CIT(A) for fresh consideration. The assessee has been instructed now to respond properly and provide all required documents during the new hearing.
In conclusion, the appeal was allowed for statistical purposes, meaning the issue is not finally decided but sent back for reconsideration.
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