SANAND LUHANA SADAVRAT FUND KHATU,SANAND vs. CIT(EXEMPTION), AHMEDABAD

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ITA 1251/AHD/2026Status: DisposedITAT Ahmedabad15 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the interests of justice would be served by giving the assessee an opportunity to present its case. Therefore, the impugned order of the CIT(E) was set aside, and the matter was restored for a fresh decision.

What were the facts?

The assessee's application for renewal of registration under Section 12A of the Income Tax Act was rejected by the CIT(E). The assessee claimed they were not given a proper opportunity to present their case, with only one notice being issued which they did not receive.

What were the issues?

Whether the CIT(E) properly afforded the assessee an opportunity to be heard 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 Bhavesh Shah, A.R, Shri Rajesh Ojha, CIT. DR
For Respondent: Shri Rajesh Ojha, CIT. DR
Pronounced: 15/06/2026

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 09.03.2026.

ITA No.1251/Ahd/2026 [Sanand Luhana Sadavrat Fund Khatu vs. CIT(E) - 2 – 2. The assessee in this appeal is aggrieved by the action of the Ld. CIT(E) in rejecting the application of the assessee trust for the renewal of registration u/s.12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

3.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected the application of the assessee trust for renewal of the registration u/s.12A of the Act without giving proper opportunity to the assessee trust to present its case. Ld. Counsel has submitted that only one notice was issued but did not come to the notice of the trustees and, hence, the case of the assessee remained unrepresented before the Ld.CIT(E). The Ld. CIT(E) without giving any further opportunity to the assessee trust, rejected the application ex-parte of the assessee trust.

4.

Considering the above submissions and going through the impugned order of the Ld. CIT(E), we are of the view that interests of justice will be well served, if the assessee be given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned order of the Ld.CIT(E) in relation of the application is hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and, thereafter, will decide the application on merits in accordance with law. The

ITA No.1251/Ahd/2026 [Sanand Luhana Sadavrat Fund Khatu vs. CIT(E) - 3 –

appeal of the assessee trust is treated as allowed for statistical purpose.

5.

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

This Order pronounced on 15/06/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 15/06/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant ��यथ� / The Respondent. 2. 3. संबंिधत आयकर आयु� / Concerned CIT आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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