SHRI TALPADA KOLIPATEL PR AGATI TRUST,SURAT vs. CHIEF COMMISSINER OF INCOME TAX EXEMPTION, AHMEDABAD

ITA 1350/AHD/2026Status: DisposedITAT Ahmedabad22 September 2026AY 2026-20273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the orders of the CIT(E) and restored the matter for fresh decision. The CIT(E) was directed to provide a proper opportunity to the assessee to present its case.

What were the facts?

The assessee trust applied for renewal of registration under Section 12A and approval under Section 80G(5). The CIT(E) rejected both applications ex-parte without giving the assessee a proper opportunity to present its case.

What were the issues?

Whether the CIT(E) properly afforded an opportunity of being heard to the assessee before rejecting the applications for renewal of registration and approval.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI GANGADHAR PANDA

For Appellant: Shri Shashank Jani, AR
For Respondent: Shri Ram Tiwari, CIT-DR
Hearing: 27.08.2026Pronounced: 22.09.2026

PER GANGADHAR PANDA - ACCOUNTANT MEMBER:

The captioned both the appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”). ITA No.1350/Ahd/2026 is against the order of the Ld. CIT(E) dated 08.03.2026 rejecting the application of the assessee for renewal of registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), whereas, ITA No. 1351/Ahd/2026 is against the order of the Ld. CIT(E)

ITA Nos. 1350&1351/Ahd/2026 Asst. Year –N.A. - 2– dated 08.0

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →