FAMILY PHYSICIANS' ASSIOCIATION-RAJKOT,RAJKOT vs. CIT(EXEMPTION), AHMEDABAD

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. 513/RJT/2026 [ �नधा�रण वष�/Assessment Year: - ] Family Physicians' Assiociation-Rajkot CIT(EXEMPTION) 301 To 303 JP Tower, Tagore Road Room No:609,Floor-6, Aayakar Vs. Rajkot, Gujarat 360001 Bhawan (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad, Gujarat 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAFF7696R (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, Bench: This appeal has been filed by the assessee against the order of the Commissioner of Income Tax (Exemptions) [CIT(E)] whereby the application filed by the assessee for registration under section 12A(1)(ac)(ii) 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(1)(ac)(ii) of the Act. As per the order passed by the CIT (Exemptions), the assessee’s application was held to have been filed

ITA No. 513/RJT/2026 Family Physicians' Assiociation-Rajkot under an incorrect statutory provision. The CIT (Exemptions) observed that he had no authority to alter or substitute the section selected by the applicant while filing Form No. 10AB. Consequently, since the application had been filed under the wrong provision of the Income-tax Act, the application of the assessee was rejected. 3. At the outset, it is noticed that the present appeal has been filed with a delay of 10 days. The assessee has filed an application seeking condonation of delay explaining the reasons for the delay. Having considered the averments made in the condonation application and keeping in view the principles of substantial justice, we are satisfied that the assessee was prevented by sufficient cause from filing the appeal within the prescribed period. Accordingly, the delay of 10 days is condoned and the appeal is admitted for adjudication. 4. Aggrieved by the order of the CIT (E) assessee is in appal before this tribunal. At the time of hearing Ld. AR submitted that due to bonafide mistake application was held to have been filed under an incorrect statutory provision. Therefore, assessee should be afforded one more opportunity to place the necessary correct application. 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. 5. On the other hand, the Ld. DR supported the impugned order and submitted that the assessee had failed to file correct application under the appropriate section of the law, therefore the Ld. CIT (E) no other option but to rejected the application filed by the assessee. 6. We have heard the rival submissions and perused the material available on record. 7. We note that the application for registration has been rejected application was held to have been filed under an incorrect statutory provision. Therefore, assessee

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ITA No. 513/RJT/2026 Family Physicians' Assiociation-Rajkot should be afforded one more opportunity to place the necessary correct application. 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 and 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.

Order is Pronounced in the open Court on 07/07/2026.

Sd/- Sd/- SSd/- [ 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

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