SANT SHRI MOHANDAS BAPA GURU SHRI SHAMLA BAPA SEVA TRUST,AHMEDABAD vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

IN THE INCOME TAX APPELLATE TRIBUNAL "C” BENCH, AHMEDABAD SHRI DR. B.R.R. KUMAR VICE PRESIDENT SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER

1.ITA No. 1249/AHD/2026 2. ITA No. 1250/AHD/2026 Sahyog Kushtha Yagna Trust CIT (Exemption) Ahmedabad 518,Vraj Siddhi Tower Vraj Siddhi Vs. Aaykar Bhavan, Vejalpur, Tower Khanderao Market Char Ahmedabad 380015, Gujarat Rasta Rajmahel Road, Vadodara, Gujarat – 390001 PAN: AABTS2521H (Appellant) .. (Respondent) Authorised Representative : Shri Vimal Desai Departmental Representative : Shri Abhirama Kartikeyan,CIT. DR

3.ITA No. 1632/AHD/2026 Samp Education Chari Table Trust CIT (Exemption) Ahmedabad 46 Shayona Bunglows Part-1, R.C. Vs. Aaykar Bhavan, Vejalpur, Technical Road, Ghatlodia, Ahmedabad 380015, Gujarat Ahmedabad, Gujarat -380061 PAN: ABDTS3130M (Appellant) .. (Respondent) Authorised Representative : Shri R.B.Tank Departmental Representative : Shri Abhirama Kartikeyan, CIT.DR

Authorised Representative : Shri Hardik Mehta Departmental Representative : Shri Abhirama Kartikeyan,CIT.DR

Sarvoday Kelavani Mandal CIT (Exemption) Ahmedabad At & PO Magarwada Vadgam ,Tal. Vs. Aaykar Bhavan, Vejalpur, Vadgam, Banaskantha , Gujarat – Ahmedabad 380015, Gujarat 385410 PAN: AADTS5495C (Appellant) .. (Respondent)

Authorised Representative : Shri Vivek Chavda Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

Shanghvi Charitable Trust CIT (Exemption) Ahmedabad 21, Punmaji Industrial Estate, Vs. Aaykar Bhavan, Vejalpur, Dhobighat, O/s. Shahpur Gate, Ahmedabad 380015, Gujarat Ahmedabad, Gujarat-380004 PAN: AABTS3944G (Appellant) .. (Respondent)

Authorised Representative : Shri Tushar Shah Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

Shri Bishnoi Samaj Seva Trust CIT (Exemption) Ahmedabad Plot No.5505, Dinubhai Estate Office Aaykar Bhavan, Vejalpur, Vs. No.3, Trikampura Patia Jasoda Nagar, Ahmedabad 380015, Gujarat Ahmedabad, Gujarat- 382445 PAN: ABETS6555K (Appellant) .. (Respondent)

Authorised Representative : Shri Vipul Gohil Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

Shri Kamleshwari Sarvajanik CIT (Exemption) Ahmedabad Education Trust Vs. Aaykar Bhavan, Vejalpur, Lord Shiva Secondary Scho, Nr Ahmedabad 380015, Gujarat Anand Flat, Vastrapur, Jivraj Park S.O, Ahmedabad, Gujarat-380051 PAN: AAJTS3690M (Appellant) .. (Respondent)

Authorised Representative : Shri M. S. Chhajed Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

Shri Kelavani Sahayak Mandal CIT (Exemption) Ahmedabad C/o. L.S. High school , Bindu Sarovar Vs. Aaykar Bhavan, Vejalpur, Road, Sidhpur, Dist Patan, Sidhpur Ahmedabad 380015, Gujarat Gujarat-84151 PAN: AACTS8760R (Appellant) .. (Respondent)

Authorised Representative : Shri Vivek Chavda Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

14.ITA No. 1742/AHD/2026 15. ITA No. 1743/AHD/2026

Shri Miramba Trust CIT (Exemption) Ahmedabad Natubhaicenter, Gotri Road, Vs. Aaykar Bhavan, Vejalpur, Race Course Circle, Vadodara, Ahmedabad 380015, Gujarat Gujarat-390007 PAN: AAATS8875P (Appellant) .. (Respondent)

Authorised Representative : Shri Samir Parikh Departmental Representative : Shri Abhirama Kartikeyan, CIT.DR

16.ITA No. 1730/AHD/2026 17. ITA No. 1731/AHD/2026

Shri Parimal Jain Sangh CIT (Exemption) Ahmedabad 5 Tulsibaug Colony, Opp. Doctor Vs. Aaykar Bhavan, Vejalpur, House, B/h. Apollo Hospital Ahmedabad 380015, Gujarat Ellisbridge, Ahmedabad, Gujarat- 380006 PAN: AACTS9418A (Appellant) .. (Respondent)

Authorised Representative : Shri Sanjay Shah Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

18.ITA No. 1695/AHD/2026 Shri Sadgurudham Nirlobhi Ashram CIT (Exemption) Ahmedabad At Post Asha, Tal. Zaghadia, Vs. Aaykar Bhavan, Vejalpur, Bharuch, Gujarat-392001 Ahmedabad 380015, Gujarat PAN: AADTS5496B (Appellant) .. (Respondent)

Authorised Representative : Shri Hemant Suthar Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

19.ITA No. 2103/AHD/2026

Shri Swami Vivekanand Sanskar CIT (Exemption) Ahmedabad Trust Vs. Aaykar Bhavan, Vejalpur, A 1 Pajo Patoi, Surendranagar, Ahmedabad 380015, Gujarat Gujarat-382765 PAN:AAGTS3613K (Appellant) .. (Respondent)

Authorised Representative : Ms. Urjitha Shah Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

20.ITA No. 1605/AHD/2026 21. ITA No. 1606/AHD/2026

Shri Vagheshwari Charitable Trust CIT (Exemption) Ahmedabad 20, Milan Park, Behind Mehsana Vs. Aaykar Bhavan, Vejalpur, Garba Ground, Chhani Rd S.O, Ahmedabad 380015, Gujarat Vadodara., Vadodara, Gujarat- 390024 PAN: AATTS7777D

(Appellant) .. (Respondent)

Authorised Representative : Shri Harsh Shah & Shri Vishal Patel Departmental Representative : Shri Abhirama Kartikeyan, CIT. DR

Date : Conclusion of hearing 30.06.2026 : Pronouncement of order 23.07.2026

O R D E R Per Bench: 1. This batch of appeals forms part of a larger batch of appeals which were heard together. These 21 appeals were preferred by similarly placed charitable trusts and institutions as their respective application filed for seeking registration/renewal of registration under Section 12A/12AB of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’] and/or approval under Section 80G(5) of the Act was rejected by the Learned Commissioner of Income-Tax (Exemptions) [hereinafter referred to as ‘the CIT(E)’]. Since similar grounds arising from similar factual matrix were raised in the present appeals, the same were listed and heard together; and are, therefore, being disposed off by way of a common order. 2. We have heard the Learned Authorised Representatives of the

Assessee as well as the Learned Departmental Representatives appearing before us physically or in virtual mode. We have perused the impugned order and the grounds raised in each appeal. We have taken note of the number of notice of hearings/opportunities given to the Assessee before rejection of the application as well as the stated reasons for rejection. We have also given thoughtful consideration to the common contentions raised on behalf of the Assessee(s) as well as the submissions advanced by the Learned Departmental Representatives appearing before us. 3. Before dealing with the issues raise in the present batch of appeals, we deem it appropriate to briefly refer to the Section 12AB of the Act and the registration procedure prescribed therein. 4. Section 12AB of the Act was introduced by the Finance Act, 2020 to replace the registration procedure under Section 12AA of the Act. However, due to COVID-19 Pandemic, Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 was enacted which deferred effective operation to 01/04/2021. Subsequent amendments were made to Section 12AB of the Act by way of Finance Act - 2023, Finance (No. 2) Act - 2024 and Finance Act – 2025; to further refine the process of registration. 5. A perusal of the provisions contained in Section 12AB of the Act shows that the scheme of registration and renewal of registration contained in Section 12AB of Act provides for the registration and periodic renewal of registration of charitable trust and institutions desirous of claiming benefit of Section 11/12 [income of charitable/religious trusts] and/or Section 80G [Donations] of the Act. It can be inferred that the aforesaid provisions were enacted to minimize misuse of the aforesaid exemption/deduction provisions while at the same time safeguarding the interest of the organizations carrying out bonafide charitable activity. The registration process requires, inter alia, verification of activities, compliance checks, and

linkage with permanent account number to ensure transparency. 6. For effective operation of the scheme contained in Section 12AB of the Act, both, the Assessee as well as the Concerned Tax Authority (i.e. The Principal Commissioner of Income Tax), has been assigned distinct responsibilities to balance the statutory compliance involved with the fairness in the registration/renewal process. The Assessee, being a charitable or religious trust or institution, must apply for registration/approval in the prescribed form; furnish the founding documents; and demonstrate that its activities are genuine and aligned with its stated charitable objects. It is clear that all the supporting documents and details are required to be furnished by the Assessee upfront along with the application in prescribed form. On the other hand, the Concerned Tax Authority is required to examine the application; call for further documents/clarification; verify the genuineness of activities; and pass a reasoned order within the prescribed period (not exceeding six month). It has been specified that before refusing or cancelling the registration, the Concerned Tax Authority is required to provide to the applicant ‘a reasonable opportunity of being heard’. 7. Having considered the rival submissions and on perusal of the material on record, we find that a common feature in the appeals before us is that one or both the parties before us have failed to discharge their respective responsibilities/obligations. Bare perusal of the impugned order(s) shows the application(s) filed by the Assessee(s) were not accompanied by the relevant supporting documents. At the same time, the application(s) were rejected by the Concerned Tax Authority without granting ‘a reasonable opportunity of being heard’ to the Assessee. 8. The explanation offered on behalf of the Assessee is that the Assessee was not confronted with the defect or deficiency in the application. Whereas, the Revenue has taken a position that the

notice(s) were issued and the Assessee(s) had failed to respond to the same and has, resultantly, failed to establish that their activities were genuine charitable activities. Therefore, as per the Learned Departmental Representatives the rejection order were warranted. Conversely, the Learned Authorised Representatives defended their respective positions by broadly contending (a) non-service of notice - on account of various reasons, or (b) lack of knowledge of issuance of notice; or (c) lack of sufficient opportunity/time to respond to notice. The common contention being that, in effect, the Assessee was denied an effective opportunity of being heard and the common plea being that the matters be restored back to the file of the Learned CIT(E) for fresh adjudication. 9. It would be pertinent to note that perusal of record shows that since the applications were required to be disposed off in a time bound manner within the specified period (not exceeding 6 months), in some cases the Tax Authority did not have sufficient time to await compliance by the Assessee(s).Therefore, the application(s) were rejected without granting any further notice/opportunity to the Assessee. The aforesaid rejection resulted in cancellation of the provisional registrations, if any, and also rejection of application for approval under Section 80G(5) of the Act (since holding a valid registration under Section 12A/12AB of the Act was a condition precedent to grant of such approval). 10. The above, in our view, resulted in unintended consequences to the extent the charitable organization otherwise undertaking genuine charitable activities lost the benefit of the exemption/deduction provisions on account of failure to compete successfully the registration/renewal procedure contained in Section 12AB of the Act. We have already noted hereinabove that the registration/renewal procedure contained in Section 12AB of the Act could not be completed successfully since both the sides before us had failed to discharge their respective responsibilities/obligations in terms of the

provisions contained in Section 12AB of the Act. At times, the aforesaid failure was for reasons beyond the respective control of the parties. We are of the view that in the prevailing facts and circumstances, interest of justice would be served and rights of Assessee as well as Revenue would stand protected in case another opportunity is granted to the Assessee to make out a case of registration/renewal or grant of approval. Therefore, we set aside the impugned rejection order(s) passed in each of the captioned appeals with the following directions: (a) The Assessee is directed to forthwith place on record of Learned CIT(E) the correct postal and email address for communication of notices/order and take necessary steps for updating the same in ITBA Portal (b) The Assessee is directed to place before the Learned CIT(E) all the documents/details in support of the application and respond to the requisition made or queries raised by the Learned CIT(E) without seeking unnecessary adjournments (c) The Learned CIT(E) is directed to adjudicate the applications afresh after granting the Assessee a reasonable opportunity of being heard and after taking into consideration the supporting documents/details furnished by the Assessee (d) It is clarified that in case the Assessee fails to comply with the above directions; or fails to co-operate during the proceedings; or fails to furnish proper reply/submission/supporting documents; the Learned CIT(E) would be at liberty to adjudicate the application on the basis of material on record and as per law. (e) In case of application seeking approval under Section 80G of the Act, the Assessee is directed to place before the

Learned CIT(E) the status of registration under Section 12AB of the Act and the Learned CIT(E) is directed to take the same into consideration. 11. With the above directions, the impugned order(s) passed by the Learned CIT(E) in the captioned matters is set aside and the grounds raised by the Assessee in their respective appeals are allowed for statistical purposes without returning any findings on merits. 12. In result, in terms of paragraph 10 and 11 above, the captioned appeals preferred by the respective Assessees challenging the order rejecting application filed under Section 12AB/80G of the Act are allowed for statistical purposes.

Order pronounced on 23.07.2026.

Sd/- Sd/- (Dr. B.R.R. Kumar) (Rahul Chaudhary) Vice President Judicial Member True Copy िदनांक Dated : 23.07.2026 अहमदाबादAhmedabad; DS, PS