ITAT Ahmedabad Grants Digvijay Lions Foundation Final Chance For 12A Renewal With ₹10,000 Cost

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) on 25 February granted Digvijay Lions Foundation a final opportunity to furnish documents for renewal of its charitable registration under Section 12A of the Income Tax Act.

The Bench, comprising Judicial Member Suchitra Kamble and Accountant Member Narendra Prasad Sinha, was hearing the foundation's appeal against rejection of its renewal application by the Commissioner of Income Tax (Exemption), Ahmedabad.

As penalty for the delay, the Bench deemed it "proper to impose a cost of Rs.10,000/- on the assessee which should be deposited to the Prime Minister National Relief Fund within a period of 15 days from the date of receipt of this order.”

Digvijay Lions Foundation had filed Form 10AB on 26 June 2025 seeking renewal of registration. The CIT(E) issued notices requesting details and supporting documents, but the foundation failed to furnish them before the limitation period, which expired on 31 December 2025.

The foundation requested ten additional days on 24 December 2025, but submitted the documents only on 2 January 2026, after the statutory period had lapsed.

The Tribunal observed that “no reasonable explanation was given for the delay even though the documents were in the [foundation's] possession.”

While noting that the rejection order could not be faulted, the Tribunal directed the CIT(E) to grant one last opportunity to file the documents, subject to payment of Rs. 10,000 within 15 days.