SHREE BHIDBHANJAN MAHADEV BAMNASA TA KESHOD,BAMNASA KESHOD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 908/RJT/2024Status: DisposedITAT Rajkot07 July 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and found the assessee's explanation for non-compliance to be reasonable. It held that the trust should be granted one more opportunity to present its case.

What were the facts?

The assessee trust applied for registration under section 12A read with section 12AB(1)(ac)(iii) of the Income Tax Act. The application was rejected by the CIT(E) for non-furnishing of requisite details and documents despite notices.

What were the issues?

Whether the CIT(E) was justified in rejecting the registration application solely on the grounds of non-furnishing of documents. Whether the assessee should be granted another opportunity to submit the required details.

Which sections of the Income-tax Act were involved?

Section 12A,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Shri Darshak Thakkar, Ld. AR
For Respondent: Shri Ravinder Sindhu, Ld. CIT(DR)
Hearing: 30/06/2026Pronounced: 07/07/2026

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

आयकर अपील सं./ITA No. 908/RJT/2024 [ �नधा�रण वष�/Assessment Year: 2024-25 ] Shree Bhidbhanjan Mahadev Bamnasa Commissioner of Income Tax Ta: Keshod (Exemption) Vs. Junagadhshree Bhidbhanjan Mahadev Room No:609, Floor-6, Aayakar Bamnasa, Ta Keshod-362625 Bhawan (Vejalpur), Nr: Sachin Tower, Gujarat 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad, Gujarat, 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABFTS1569J (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Darshak Thakkar, Ld. AR Respondent by : Shri Ravinder Sindhu, Ld. CIT(DR)

Date of Hearing : 30/06/2026 Date of Pronouncement : 07/07/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM: This appeal has been filed by the assessee against the order dated-03.09.2024 of the Commissioner of Income Tax (Exemptions) [hereinafter referred to as “CIT(E)”] whereby the application filed by the assessee for registration under section 12A read with section 12AB(1)(ac)(iii) of the Income Tax Act, 1961 was rejected.

2.

Brief facts of the case are that the assessee is a trust filed an application seeking registration under section 12A read with section 12AB(1)(ac)(iii) of the Act.

ITA No. 908/RJT/2024 Sh. Bhidbhanjan Mahadev Bamnasa Keshod Notices were issued by the learned CIT(E) calling for requisite details and supporting documents. However, the assessee did not furnish the requisite details despite issuance of notices and opportunities granted. Accordingly, the application filed by the assessee was rejected on the ground that no documents/details were filed even after issuance of notices.

3.

At the time of hearing, the learned Authorised Representative submitted that there is delay of 29 days. In this regard, the assessee has filed an application seeking condonation of delay. After considering the reasons stated therein, we find the explanation to be reasonable and satisfactory. Accordingly, the delay is condoned and the appeal is admitted for adjudication on merits.

4.

Aggrieved by the order of the CIT(E) assessee is in appal before this tribunal.

5.

At the time of hearing Ld. AR submitted that the non-compliance was not deliberate and that the trust should be afforded one more opportunity to place the necessary documents on record. It was further submitted that in the interest of justice, the matter may be restored to the file of the learned CIT(E) for fresh consideration.

6.

On the other hand, the learned Departmental Representative supported the impugned order and submitted that the assessee had failed to comply with the notices issued by the learned CIT(E).

7.

We have heard the rival submissions and perused the material available on record.

8.

We note that the application for registration has been rejected primarily for non-furnishing of requisite details. Considering that the issue relates to registration

Page 2 of 3

ITA No. 908/RJT/2024 Sh. Bhidbhanjan Mahadev Bamnasa Keshod of a trust and that the matter should ordinarily be decided on merits after affording adequate opportunity, we are of the view that one more opportunity deserves to be granted to the assessee. Accordingly, the impugned order is set aside and the matter is restored to the file of the learned CIT(E) for fresh adjudication in accordance with law after providing adequate opportunity of hearing to the assessee. The assessee is directed to comply with the notices issued by the learned CIT(E) and furnish all requisite details and documents as may be called for.

9.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 7th day of July, 2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 07/07/2026 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 //True Copy// Sr. Private Secretary ITAT, Rajkot

Page 3 of 3

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →