SHREE MANIDHARI LUXURIA SWETAMBAR MURTIPUJAK JAIN TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

ITA 123/SRT/2025Status: DisposedITAT Surat19 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the assessee was granted insufficient opportunities by the CIT(E). In the interest of justice, the matter was restored to the CIT(E) for a fresh consideration after providing the assessee with one more effective opportunity.

What were the facts?

The assessee's application for registration under Section 12AA/12AB was cancelled by the CIT(E). The assessee contended that only one opportunity was granted, which was not availed, and the application was not examined on merits.

What were the issues?

Whether the cancellation of registration by the CIT(E) was justified when the assessee was not provided with sufficient opportunities to present its case.

Which sections of the Income-tax Act were involved?

Section 12AA,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: MS. SUCHITRA KAMBLE & SHRI B.M. BIYANI

For Appellant: Shri Kamlesh Bhatt, CA
For Respondent: Shri Ashish Kumar, Sr.DR
Hearing: 16.06.2026Pronounced: 19.08.2026

PER : SUCHITRA KAMBLE, J M:

The appeal filed by the assessee is against the order passed by the Learned Commissioner of Income Tax (Exemption), Ahmedabad [in short “CIT(E)”] dated 17.10.2024. 2. The assessee has raised the following ground of appeal: “In view of the facts and circumstances of the case the Ld. CIT (Exemption), erred in law and in facts, in cancelling the registration of the Appellant U/s. 12 AA/12 AB of The Income Tax Act, 1961 and hence Your Appellant PRAYS that the impugned order of the cancellation of registration of the appellant be quashed and

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 12AA

All 4,243 judgments and leading authorities on Section 12AA →

Recent GST High Court judgments

Search GST case law →