IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Shri T.R. Senthil Kumar, Judicial Member And Shri Makarand Vasant Mahadeokar, Accountant Member ITA No. 2046/Ahd/2024 Shree Bileshwari The CIT(Exemption), Mahadev Ahmedabad Ranchodbhai Mohanlal Vs Patel, Nava Dhar Bholidas Madh, Visnagar, Mehsana-384320, Gujarat PAN: AAPTS5385K (Respondent)

(Appellant)

Assessee Represented: Shri Dhrunal Bhatt, A.R.

Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 29-04-2025 Date of pronouncement : 30-04-2025 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

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

28.09.2024 passed by the Commissioner of Income Tax [Exemption] 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 above appeal. By way of Notarized Affidavit, it is stated that the assessee is a small Trust and is not familiar with the looking of emails and online filing. Thus the rejection order passed by Ld. CIT(E) was not verified, which is an inadvertent oversight mistake. When the same was realized the Trust has reached o