LAKHPAT TALUKA KADVA PATIDAR SAMAJ,KUTCH vs. ITO EXEMPTION WD 1,RAJKOT, RAJKOT

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member आयकरअपीलसं./ITA No. 308/Rjt/2026 (�नधा�रणवष�/Assessment Year: (NA) Lakhpat Taluka Kadva Patidar ITO Exemption Wd. 1 Samaj Rajkot Gujrat 360001 Vs. Dayapar Lakhpat Taluka Kadva Patidar Samaj, Kutch Gujrat 370201 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Kalpesh Doshi, Ld. AR Respondent by : Shri Abiram Kartikeyan, Ld. CIT DR Date of Hearing : 22/07/2026 23/07/2026 Date of Pronouncement : ORDER Per, Shri Sonjoy Sarma, JM: The present appeal arises out of the order dated 30.12.2025 passed by the Ld. CIT(Exemption) rejecting the assessee’s application for renewal of registration in Form No. 10AB under section 12A(1)(ac)(ii) of the Income-tax Act, 1961. 2. At the time of hearing, the Ld. AR submitted that a notice was issued by the Ld. CIT(Exemption) on 04.09.2025, in response to which the assessee furnished its reply on 19.09.2025. Thereafter, no further notice was issued to

ITA No.308/Rjt/2026 Lakhpat Taluka Kadva Patidar Samaj

the assessee, nor was any effective opportunity of being heard afforded before the Ld. CIT(Exemption) passed the impugned order dated 30.12.2025 rejecting the application. It was contended that the impugned order has been passed in violation of the principles of natural justice. The Ld. AR, therefore, prayed that one more opportunity may be granted to the assessee by restoring the matter to the file of the Ld. CIT(Exemption) to enable it to furnish all supporting documents in substantiation of its claim. 3. On the other hand, the Ld. DR supported the order of the Ld. CIT(Exemption). However, he fairly submitted that he has no serious objection if the matter is restored to the file of the Ld. CIT(Exemption) for fresh adjudication. 4. We have heard the rival submissions and perused the material available on record and after considering the facts and circumstances of the case, and in the interest of justice, we deem it appropriate to restore the issue to the file of the Ld. CIT(Exemption) with a direction to examine the assessee’s application afresh after affording a reasonable and effective opportunity of being heard. The assessee is also directed to comply with all notices issued by the Ld. CIT(Exemption) and furnish all supporting documents necessary to substantiate its claim. 5. Accordingly, the appeal of the assessee is allowed for statistical purposes. Order is pronounced in the open Court on 23/07/2026.

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ITA No.308/Rjt/2026 Lakhpat Taluka Kadva Patidar Samaj

Sd/- Sd/-

[ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ]

लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member S राजकोट/Rajkot िदनांक/ Date: 23/07/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, Rajkot 6. Guard File By order Sr. Private Secretary ITAT, Rajkot

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