IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA No. 2047/Ahd/2024 Pachchis Gam Patidar CIT(Exemption), Jeevan Sahay Trust Ahmedabad

27, Gokulnagar Society, Vs Anandpura Road, Mehsana, Kukarvada-382830 Gujarat, India PAN: AABTP9977C (Appellant) (Respondent)

Assessee Represented: Shri Dhrunal Bhatt, A.R. &

Shri Gulabji M.Thakor, Advocate Revenue Represented: Shri Samir Tekriwal, CIT-DR Date of hearing : 27-03-2025 Date of pronouncement : 28-03-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee Trust as against the exparte order dated 16-05-2024 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 registry has noted that there is a delay of 127 days in filing the appeal. The assessee filed a Notarized Affidavit, that the Trustees of the Trust are not regular in checking their email which has resulted in filing the appeal after consulting outstation Tax Advocate in filing the appeal. Therefore in the intere