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IN THE INCOME TAX APPELLATE TRIBUNAL

AHMEDABAD “A” BENCH

Before: Shri T.R. Senthil Kumar, Judicial Member And

Shri Narendra Prasad Sinha, Accountant Member

ITA No: 2415/Ahd/2025

Gurudwara Sahib Shaheed CIT (Exemption),

Baba Deep Singhji Trust Ahmedabad

119 Vishnu Nagar Society, Vs

Hazira road, Ichchhapore.

Surat-394510 Gujarat

PAN: AAATG9663K (Respondent)

(Appellant)

Assessee Represented: Shri Mehul K. Patel, Advocate

Revenue Represented: Shri Alpesh Parmar, CIT-DR

Date of hearing : 28-01-2026

Date of pronouncement : 29-01-2026

आदेश/ORDER

PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER

This appeal is filed by the Assessee as against exparte order

dated 17.07.2025 passed by the Commissioner of Income Tax

(Exemption), Ahmedabad denying registration under section 12AB

of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. The Grounds of Appeal raised by the assessee are as follows:

(1) That on facts, and in law, the learned CIT(Exemption) has grievously erred in

not granting sufficient and reasonable opportunity of hearing and in rejecting the

application for registration u/s 12A(1)(ac)(iii) of the Act, vide ex-parte order.

I.T.A No. 2415/Ahd/2025 2

Gurudwara Sahib Shaheed Baba Deep Singhji Trust Vs. CIT(E)

(2) That on facts and in law, the application made u/s 12A(1)(ac)(iii) ought to

have been granted by learned CIT(Exemption) as prayed for.

(3) The appellant craves liberty to add, alter, amend any ground of appeal.

3. The registry has noted that there is a delay of 66 days in filing

the above appeal. The assessee Trust filed a Notarized Affidavit

explaining that the Trust is granted provisional registration u/s.

12AB of the Act and applied for regular registration in Form 10AB

which was rejected by the present impugned order. Further, the

assessee trust had never faced income tax litigation in the past and

not conversant with online portal e-filing. This has resulted in a

delay of 66 days in fling the above appeal. Therefore requested to

condone the delay.

4. Ld. CIT-DR appearing for the Revenue submitted that this appeal

is against the regular registration application filed by the assessee

wherein two opportunities given by Ld. CIT(E). Hence for the delay,

appropriate cost be levied on the assessee Trust for setting-aside

the matter back to the file of Ld. CIT(E).

5. We have heard rival submissions and considered the materials

available on record and we hereby impose a cost of Rs.5,000/-

payable by the assessee to the Income Tax Department within two

weeks of receipt of copy of this order and thereby the delay of 66

days is hereby condoned.

6. On production of cost payment challan by the assessee Trust to

Ld. CIT(E), we direct the Ld. CIT(E) to give one more opportunity of

hearing to the assessee and decide the matter in accordance with

the provisions of law.

I.T.A No. 2415/Ahd/2025 3

Gurudwara Sahib Shaheed Baba Deep Singhji Trust Vs. CIT(E)

7. In the result, the appeal filed by the Assessee is treated as

allowed for statistical purpose.

Order pronounced in the open court on 29 -01-2026

Sd/- Sd/-

(NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR)

ACCOUNTANT MEMBER True Copy JUDICIAL MEMBER

Ahmedabad : Dated 29/01/2026

आदेश क(cid:551) (cid:292)(cid:467)त(cid:871)ल(cid:874)प अ(cid:274)े(cid:874)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(cid:547)य अ(cid:876)धकरण,

अहमदाबाद