MARUTI EDUCATION TRUST,SURENDRANAGAR vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

These two appeals are filed by the assessee against the separate orders of Commissioner of Income Tax (Exemption), Ahmedabad, [in short “CIT(E)”], both dated 08.03.2026 in the proceeding u/s 12AB(1)(b)(ii) and u/s. 80G(5) of the Income Tax Act [hereinafter referred as “the Act”].

ITA No. 1384 & 1385/Ahd/2026 Maruti Education Trust Vs. CIT(E) 2

compliance was made by the assessee, the Ld. CIT(E) had rejected the application of the assessee vide the impugned order and the provisional registration granted earlier was also cancelled. Further in the absence of any valid registration u/s. 12A of the Act, the application for approval u/s. 80Gof the Act, was also rejected. Aggrieved with the orders of the Ld. CIT(E), the assessee is in appeal before us.

ITA No. 1384/Ahd/2026

Ground No. 1. On the Validity of the Order 1.1 That on the facts and in the circumstances of the case, the impugned order passed by the Ld CIT(E) rejecting the application for registration is erroneous, contrary to the facts. and bad in law Ground No. 2. On Violation of Principles of Natural Justice / Improper Service of Notice 2.1. That the Ld. CIT(E) erred in passing the ex-parte order dated 08/03/2026 in gross violation of the principles of natural justice, specifically the principle of audi alteram partem (right to be heard). 2.2 It is submitted that the hearing notices were sent to an incorrect email address (pahalitr51@gmail.com), which belongs to a former consultant and is not the registered email address of the Appellant. 2.3. That the Ld. CIT(E) ought to have served the notices on the Appellant's primary email addresses officially registered on the Income Tax e-filing portal, which are sadbhavnahalvad@gmail.com and ca ashvinsongra@gmail.com 2.4. That due to the improper and invalid service of notice, the Appellant was completely unaware of the proceedings and was consequently denied a reasonable opportunity to present its case. This fundamental procedural defect vitiates the entire proceedings and renders the impugned order null and void. . Ground No. 3: Alternative Ground for Remanding the Matter

ITA No. 1384 & 1385/Ahd/2026 Maruti Education Trust Vs. CIT(E) 3 3.1 Without prejudice to the above grounds, it is prayed that the matter may be remanded back to the file of the Ld. CIT(E) with a direction to pass a fresh order on merits after affording the Appellant an adequate and effective opportunity of being heard. Ground No. 4 : The appellant craves leave to add, alter, or amend any of the grounds of appeal at or before the time of the hearing. 4. Shri Gaurang Khakhar, the Ld. AR of the assessee submitted that Ld. CIT(E) had allowed only one opportunity of hearing on 16.02.2026. The Ld. AR submitted that the notices of hearing were issued by the Ld. CIT(E) on an incorrect email address i.e. pahalitr51@gmail.com, which allegedly belonged to a former consultant of the assessee and was not the registered email address of the assessee. It was further contended that the notices ought to have been served on the assessee’s primary email addresses duly registered on the Income Tax e-filing portal, viz. sadbhavnahalvad@gmail.com and ca_ashvinsongra@gmail.com. He, therefore, requested that the matter may set aside to the file of the Ld. CIT(E) for fresh adjudication after providing adequate opportunity of being heard to the assessee.

ITA No. 1384 & 1385/Ahd/2026 Maruti Education Trust Vs. CIT(E) 4 compliance with the notice issued seeking certain documents and clarifications. From the records, it is evident that only one effective opportunity was granted to the assessee and the notice issued was sent on an incorrect e-mail Id. The interest of natural justice cannot be served by rejecting the application of the assessee by allowing only one opportunity. Though the Ld. CIT(E) has mentioned in the order that notices were issued from time of time, we don’t find reference of any notice other than the notice dated 16.02.2026. Considering that the assessee is a charitable trust seeking registration under the provisions of the Act and that the issue relates to the examination of its objects and activities, we are of the considered view that one more opportunity deserves to be afforded to the assessee to place the requisite material before the Ld. CIT(E). The principles of natural justice require that a reasonable and effective opportunity of being heard be granted before an adverse decision is taken. In the facts and circumstances of the present case, and without expressing any opinion on the merits of the application, we deem it appropriate, in the interest of justice, to set aside the impugned order and restore the matter to the file of the Ld. CIT(E) for fresh adjudication. The Ld. CIT(E) is directed to issue notice to the assessee on the email addresses registered on the Income Tax e-filing portal, viz. sadbhavnahalvad@gmail.com and ca_ashvinsongra@gmail.com. The assessee shall furnish all the documents, explanations and evidences as may be called for by the Ld. CIT(E) and shall fully cooperate in the proceedings. The Ld. CIT(E) shall afford adequate opportunity of being heard to the assessee and thereafter pass a speaking order in accordance with law. Accordingly, the impugned order is set aside and the matter is restored to the file of the Ld. CIT(E) for de novo consideration. The grounds raised by the assessee are allowed for statistical purposes.

ITA No. 1384 & 1385/Ahd/2026 Maruti Education Trust Vs. CIT(E) 5 7. In the result, the appeal of the assessee is allowed for statistical purpose.

ITA No. 1385/Ahd/2026

Order pronounced in the Court on 15/06/2026 at Ahmedabad.

Sd/- Sd/- (SANJAY GARG) (NARENDRA PRASAD SINHA) Judicial Member Accountant Member Dated – 15th June, 2026 Neelesh, Sr. P.S (True Copy) आदेश आदेश क� आदेश आदेश क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order forwarded to : अ�ेिषत 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A) 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण / DR, ITAT,

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