IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE PRESIDENT AND SHRI SOUNDARARAJAN K., JUDICIAL MEMBER ITA Nos.1607 & 1608/Bang/2025 Assessment year : N.A.

Khaja Education Society, Vs. The Commissioner KBN New Hostel Campus, of Income Tax (Exemptions), Rauza-I Buzurg, Bangalore.

Kalaburgi – 585 104.

PAN: AAAAK 0785B APPELLANT RESPONDENT Appellant by : Shri Siva Prasad Reddy, ITP Respondent by : Smt. N. Hemalatha, CIT(DR)(ITAT), Bengaluru.

Date of hearing : 28.01.2026 Date of Pronouncement : 24.02.2026

O R D E R

Per Prashant Maharishi, Vice President

1. These are the two appeals filed by Khaja Education Society (the assessee/appellant/trust) against granting of registration under section 12 AB of the Act as ' religious Trust' and not as ' Educational Trust' and consequently also rejection of application for recognition under section 80 G (5) of the Act by the Commissioner Of Income Tax (Exemption) Bangalore by order dated 30 August 2024.

2. Iimpugned appeals are filed on 18 July 2025 against the order rejecting the registration dated 30 August 2024, which should have been filed on or before 31 October 2024 and thereby causing a delay of 262 days.

3. The assessee has filed an application for condonation of delay praying for admission of the appeal. The assessee submits that the impugned assessee society was managed by Mr. Syed Shah Khusro Hussaini, President of the assessee society who was sick for a long time during the proceedings under section 12 A and section 80 G of the Act. When he came to know that these are the orders which have been passed on the application of the assessee which has been disposed of by the learned CIT Exemption by holding the assessee trust as 'religious trust'. As the application of the trust was not rejected but assessee was granted registration under section 12 AB of the Act but the assessee was stated to be a religious trust, As this fact is not correct, as it is brought to the notice of the trustee, immediately the appeal was filed. Accordingly it was submitted that as such the assessee is not aggrieved by the order of the learned CIT Exemption granting registration to the assessee under section 12 AB of the Act but it is aggrieved with the fact that the assessee has been classified as religious trust. As this information has come to the notice, immediately the appeal was filed.

This has caused delay of 262 days.

4. The learned authorized representative Mr. Siva Prasad Reddy the reiterated the reason stated in the petition for condonation of delay and submitted that the delay has been caused because of the reason of sickness of the President of the society, and further there was a change in the management of the trust. Society trust is managing the number of institution and therefore the transition process took substantial time for filing of the appeal. He submitted that when the annual accounts are audited by the auditors of the assessee society, they brought to the notice of the President of the society that in fact the registration granted to the assessee is not as a public charitable trust but as a religious trust and further if the assessee trust is held to be a religious trust, the approval under section 80 G of the Act would not be available to the assessee. Therefore knowing of the consequences of the same, the assessee immediately filed the appeal which was delayed, He referred to several judicial precedent and submitted that the delay of 262 days in filing of the appeal before the Tribunal is for 'sufficient cause' and therefore it deserves to be condoned and appeal of the assessee deserves to be admitted.

5. The learned departmental representative vehemently submitted that the reasons stated by the assessee for filing appeal late before the Tribunal do not show any sufficient cause and therefore it should not be condoned.

6. We have carefully considered the rival contention and perused the orders of the learned lower authorities. We find that the asses