ITAT Grants Another Opportunity for Registration Under Section 80G, Subject to Rs 10,000 Cost

The Income Tax Appellate Tribunal (ITAT), Ahmedabad, granted an opportunity to an association to apply for registration under sections 12AB and 80G of the Income Tax Act, after condoning a delay of 608 days in filing the appeal.

The assessee, Khambhat Taluka Industrial Association, was denied registration under Section 12AB and 80G(v) by the CIT(E) due to the Trust’s failure to attend hearings and submit necessary documents. The assessee filed an appeal before the Income Tax Appellate Tribunal (ITAT) to challenge the CIT(E)’s order, but the appeal was delayed by 608 days.

The assesse Trust explained that it was unfamiliar with Income Tax matters and online filing. It also said that it made an application to amend its objectives with the Charity Commissioner, which had been approved on 18.09.2025.

ITAT noted that the major expenses made by the Trust are towards environmental protection. Based on this, the Tribunal condoned the delay and set aside the CIT(E)’s orders, directing the Trust to pay a cost of Rs 10,000 for each appeal to the Income Tax Department within two weeks. The CIT(E) was directed to give one more opportunity of hearing to the assessee Trust, subject to the said payment by the assessee and then decide the Registration under section 12AB(1)(b)(ii) and under section 80G(v).