IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: DR. BRR Kumar, Vice President And Shri T. R. Senthil Kumar, Judicial Member ITA No: 2520 & 2521/Ahd/2025 Chimanlal Modi Charitable CIT (Exemption), Trust Ahmedabad

40, Shrinathji Residency, Vs Patan Road, Mehsana Gujarat-384170 PAN: AADTC0026F (Respondent)

(Appellant)

Assessee Represented: None Revenue Represented: Shri Rignesh Das, CIT-DR Date of hearing : 05-03-2026 Date of pronouncement : 10-03-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER These two appeal are filed by the Assessee as against separate orders both dated 10.09.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB and under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on the ground that the application in Form 10AB was not filed within the time limit prescribed under the Act.

2. The registry has noted that there is a delay of 17 days in filing the above appeals. Considering the submission of the assessee, the delay of 17 days in filing both the appeals are hereby condoned.

3. The brief facts of the case is that the assessee is a Trust commenced charitable ac