B.V.M MEDICAL EDUCATION & RESEARCH CHARITABLE TRUST,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

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ITA 406/AHD/2026Status: DisposedITAT Ahmedabad03 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interest of justice would be served by giving the assessee an opportunity to present its case. Therefore, the impugned orders were set aside and the matter was restored to the CIT(Exemption) for fresh decision.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(iii) and approval under Section 80G(5) of the Income Tax Act. Both applications were rejected by the CIT(Exemption) without proper opportunity for the assessee to present its case.

What were the issues?

Whether the CIT(Exemption) rejected the applications without affording a proper opportunity to the assessee to present its case.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii),Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Suchit Patel, AR, Shri Sher Singh, CIT. DR
For Respondent: Shri Sher Singh, CIT. DR
Pronounced: 03/08/2026

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.374/Ahd/2026 is against the order of the Ld.CIT(E) dated 27.12.2025 rejecting the application of the assessee for final / regular registration under Section 12A(1)(ac)(iii) of the Income

ITA Nos.374 & 406/Ahd/2026 [B.V.M Medical Education & Research Charitable Trust vs. CIT(E)] - 2 – Tax Act, 1961 (hereinafter referred to as the “Act”), whereas, ITA No.406/Ahd/2026 is against the order of the Ld. CIT(E) dated 30.10.2025 rejecting the application of the assessee for final / regular approval under clause (iii) of First Proviso to Section 80G(5) of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected both the applications of the assessee trust for final / regular registration under Section 12A(1)(ac)(iii) of the Act and final / regular approval u/s.80G(5) of the Act without giving proper opportunity to the assessee trust to present its case. Ld. Counsel has submitted that notices sent by the Ld. CIT(E) on 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.

3.

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 applications of the assessee. Needless to say that the Ld.CIT(E)

ITA Nos.374 & 406/Ahd/2026 [B.V.M Medical Education & Research Charitable Trust vs. CIT(E)] - 3 – 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.

4.

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 : 1. अपीलाथ� / The Appellant ��यथ� / The Respondent. 2. 3. संबंिधत आयकर आयु� / Concerned CIT आयकर आयु�(अपील) / The CIT(A)- 4. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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