SHREE MOKHUNDA SWETAMBER MURTIPUJAK JAIN TRUST,SURAT vs. ITO, WARD-1(1)(1), SURAT

ITA 1476/SRT/2025Status: DisposedITAT Surat23 September 2026AY 2026-274 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee had filed details with the application, which the CIT(E) had not considered. Therefore, the matter was remanded back for proper verification and adjudication.

What were the facts?

The assessee trust applied for regular registration under Section 12A(1)(ac) of the Income Tax Act. The CIT(E) rejected the application, stating no submissions or details were filed and no adjournment was sought.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without considering the submitted documents and without granting an opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURANT BENCH : SURAT

Before: Ms. SUCHITRA R. KAMBLE & SHRI B.M. BIYANI

Hearing: 15.07.2026Pronounced: 23.09.2026

PER Ms. SUCHITRA R. KAMBLE, JM:

This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Exemption), Ahmedabad, dated 29.10.2025 [for short, “CIT(E)”], whereby application for regular registration u/sec. 12A(1)(ac) of the Income Tax Act, 1961 [for short, ‘Act’] has been rejected.

2.

The appellant/applicant has raised the following grounds of appeal:

2 ITA.No.1476/SRT/2025 (Shree Mokhunda Swetamber Murtipujak Jain Trust) 1) On the facts and circumstances of the case as well as on the subject, the ld. Commissioner of Income Tax (Exemption) has erred in rejecting the application made by the assessee trust without granti

The order continues below.

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