BHAVNAGAR LUHAR GNATE TAT HA LUHAR WADI TATHA LUHA RAMJI MANDIR TRUST,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

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ITA 1716/AHD/2026Status: DisposedITAT Ahmedabad29 July 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal observed that such applications are often rejected in bulk without proper opportunity. Therefore, the CIT(E) was directed to provide an adequate opportunity to the assessee to present its case and decide the matter on merits.

What were the facts?

The assessee trust's application for renewal of registration under Section 12A was rejected by the CIT(E) because the assessee failed to appear after an email notice was not received. The assessee claimed this was due to oversight and requested an opportunity to present their case.

What were the issues?

Whether the CIT(E) properly afforded an opportunity of hearing to the assessee before rejecting the application for renewal of registration under Section 12A.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Piyush Dhoshi, A.R, Shri R. V. Aroon Prasad, CIT-DR
For Respondent: Shri R. V. Aroon Prasad, CIT-DR
Hearing: 22/07/2026Pronounced: 29/07/2026

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE: SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.1716/Ahd/2026 (िनधा�रण वष� / Assessment Year : NA) Bhavnagar Luhar Gnate Tat Ha बनाम The Commissioner of / Luhar Wadi Tatha Luha Ramji Income Tax (Exemption) Vs. Mandir Trust, Luhar Gnati Ni Ahmedabad Wadi Sutharwad, Nr. Railway Station, Bhavnagar-364001 �थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAATB1547N (Appellant) .. (Respondent) अपीलाथ� ओर से /Appellant by : Shri Piyush Dhoshi, A.R. ��थ� की ओर से/Respondent by : Shri R. V. Aroon Prasad, CIT-DR Date of Hearing 22/07/2026 Date of Pronouncement 29/07/2026 (आदेश)/ORDER Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “CIT(E)”), Ahmedabad dated 07.03.2026.

2.

The assessee in this appeal is aggrieved by the action of the Ld. CIT(E) in rejecting the application of the assessee

ITA No.1716/Ahd/2026 [Bhavnagar Luhar Gnate Tat Ha Luhar Wadi Tatha Luha Ramji Mandir Trust vs. CIT(E) A.Y. N.A. - 2 – trust for renewal of registration u/s 12A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”).

3.

At the outset, the Ld. Counsel for the assessee has submitted that though the assessee had filed the requisite details alongwith application form, however, subsequently the Ld. CIT(E) called for further information through email but the said notice sent through email did not come to the notice of the assessee. Therefore, the case of the assessee remained unrepresented before the CIT(E), resulting into the rejection of the application for renewal of registration. The Ld. Counsel for the assessee has submitted that the assessee is a charitable organization and that the assessee may be given an opportunity to present its case before the Ld. CIT(E).

4.

Considering that the Ld. CIT(E) has been rejecting such application in bulk without giving proper opportunity to the assessee trusts and this tribunal is flooded with such type of appeals contesting rejection of their applications in a summary manner without giving proper opportunity of hearing, we direct the Ld. CIT(E) to give appropriate opportunity to the assessee trusts in future and decide the matter on merits, otherwise we will be constrained to take strict view in such mass rejection of applications.

ITA No.1716/Ahd/2026 [Bhavnagar Luhar Gnate Tat Ha Luhar Wadi Tatha Luha Ramji Mandir Trust vs. CIT(E) A.Y. N.A. - 3 –

5.

With the above observations, the impugned order of the CIT(E) is set-aside and the matter is remanded back to the file of the CIT(E) with a direction to give proper and adequate opportunity to the assessee to present its case and thereafter to decide the case on merits in accordance with law.

6.

In the result, the appeal filed by the assessee trust is treated as allowed for statistical purposes.

This Order pronounced on 29/07/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/07/2026 Tanmay True Copy आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad 1.Date of dictation on 22.07.2026 2.Date on which the typed draft is placed before the Dictating Member 23.07.2026 3.Date on which the approved draft comes to the Sr.P.S./P.S. 29.07.2026 4.Date on which the fair order is placed before the Dictating Member for Pronouncement .07.2026 5.Date on which the fair order comes back to the Sr.P.S./P.S 30.07.2026 6.Date on which the file goes to the Bench Clerk 30.07.2026 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Dispatch of the Order………

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