IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2192/Ahd/2024 Shree Ahmedabad Commissioner of Dashanagaik Gnati Income Tax Social Benevoleneme Vs (Exemption)

Dashanagar Vadi, Ahmedabad Khamasa Gate, Jamalpur, Ahmedabad-380001 Gujarat PAN: AABTS1033Q (Respondent)

(Appellant)

Assessee Represented: Shri Parin S Shah, A.R.

Revenue Represented: Adjournment Application filed Date of hearing : 23-04-2025 Date of pronouncement : 25-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the order dated

23.08.2024 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 delay of 60 days in filing the above appeal. The assessee filed a Notarized Affidavit stating that the assessee in Form 10AB, application for registration u/s. 12AB of the Act given the email id of the previous Tax Consultant namely bnsefile7@outlook.com. However he has failed to inform hearing notices which has caused exparte