TRANSSTADIA EDUCATION & RESEARCH FOUNDATION,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 10/AHD/2026Status: DisposedITAT Ahmedabad03 August 20263 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 assessee was granted an opportunity to present its case before the CIT(E) with proper notice.

What were the facts?

The assessee's applications for registration under Section 12A and approval under Section 80G(5) were rejected by the CIT(E). The assessee claimed that they did not receive the notices sent via email and thus could not represent their case.

What were the issues?

Whether the rejection of applications for registration and approval was justified without proper opportunity to the assessee. Whether the notices sent via email were sufficient for the assessee to be aware.

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, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Sanket Bakshi, AR, Shri Rignesh Das, CIT. DR
For Respondent: Shri Rignesh Das, CIT. DR
Hearing: 12/05/2026

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. Nos. 9 & 10/Ahd/2026 (िनधा�रण वष� / Assessment Year : NA) बनाम Transstadia Education & The Commissioner of / Research Foundation Income Tax (Exemption) Vs. Ahmedabad The Arena, Nr. Kankaria Lake, Gate No.3, Kankaria, Ahmedabad, Gujarat - 380022 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAHCT6364N (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Sanket Bakshi, AR ��यथ� क� ओर से/Respondent by : Shri Rignesh Das, CIT. DR

Date of Hearing 12/05/2026 03/08/2026 Date of Pronouncement (आदेश)/ORDER Per Sanjay Garg, Judicial 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.9/Ahd/2026 is against the order of the Ld.CIT(E) dated 30.10.2025 rejecting the application of registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), whereas, ITA No.10/Ahd/2026 is against the order of the

ITA Nos.9 & 10/Ahd/2026 [Transstadia Education & Research Foundation vs. CIT(E)] - 2 –

Ld. CIT(E) dated 30.10.2025 rejecting the application of the assessee for approval u/s 80G(5) of the Act.

2.

The appeals of the assessee are time barred by 2 days. A separate application for the condonation of delay alongwith affidavit of the assessee has been filed. Considering the averments made in the application and shortness of the delay period, the delay in filing of the present appeals is, hereby, condoned.

3.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected both the applications of the assessee trust for registration u/s 12A of the Act and approval u/s.80G(5) of the Act by sending only two notices through email to the assessee trust. However, the said email/notices did not come to the notice of the trustees of the assessee trust and, hence, the case of the assessee remained unrepresented before the Ld.CIT(E). The Ld. CIT(E) without giving any further opportunity to the assessee trust, rejected both the applications ex-parte of the assessee trust.

4.

Considering the above submissions and going through the impugned orders of the Ld. CIT(E), we are of the view that interests of justice will be well served, if the assessee be given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) in relation of both the applications are hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on both of the

ITA Nos.9 & 10/Ahd/2026 [Transstadia Education & Research Foundation vs. CIT(E)] - 3 –

applications of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and, thereafter, will decide the applications on merits in accordance with law. Both the appeals of the assessee trust are treated as allowed for statistical purpose.

5.

In the result, both appeals filed by the assessee trust are treated as allowed for statistical purposes.

This Order pronounced on 03/08/2026 under Rule 34(4) of the ITAT Rules

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 03/08/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. आयकर आयु�(अपील) / The CIT(A)- 4. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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