Lala Suresh Chand Goyal Memorial Trust vs The I.T.O

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

These two appeals by the assessee are preferred against the order of the Commissioner of Income Tax-Exemptions, Chandigarh dated 04.09.2025 pertaining to A.Y. 2026-27.

None appeared on behalf of the assessee so we decided to hear the appeal ex-parte with the assistance of the ld DR. Further the above captioned appeals pertained to the same assessee, hence they were heard together and are being disposed of by this common order for the sake of convenience and brevity.

The grounds of appeal of the assessee in said appeals are with regard to rejection of Form 10AB for registration u/s 80G and rejection of registration u/s 12A.

The assessee had submitted that it could not file the Form 10AB on time because the Trust longstanding accountant left the organisation in August 2024 without prior notice and the Trust had to appoint a new counsel who filed Form 10AB on 24.03.2025.

With respect to registration u/s 12A, it was submitted that rejection was based on wrong facts which could not be explained on account of death in the family. And that detailed reply and supporting documents furnished by the appellant was not considered by the CIT(E).

At the very outset, it is observed that ld. CIT(A) has rejected the application as assessee had not filed application within the time limit prescribed.

We have heard the rival submissions and have perused the relevant material on record. We find that the application for approval under section 80G was rejected by the CIT(A) as assessee had not filed the application within the time limit prescribed under Clause (iii) of first proviso to sub-section (5) of Section 80G of the Act and also not filed within the extended time limit provided by CBDT. We are of the view that the assessee had sufficient cause for delay in filing the Form 10AB and the same is therefore condoned. We are therefore of the considered view that in the interest of justice and fair play, the appeal be set aside to the file of the ld. CIT(E) to consider the application for registration u/s 80G of the Act and adjudicate afresh.

In so far as the registration u/s 12A is concerned, we are of the view that the CIT(E) may consider the detailed reply and supporting documents furnished by the assessee for registration u/s 12A of the Act and adjudicate the issue afresh. The ld. CIT(E) is directed to provide adequate and effective three opportunities of being heard to the assessee to present its case. The assessee is directed to furnish all necessary documents/evidence as and when required by the ld. CIT(A). Appeal is allowed for statistical purposes.

In the result, both the appeals of the assessee are allowed for statistical purposes.

The order is pronounced in the open court on 06.04.2026.