KESHAVLAL GOPALJI DOSHI TRUST,MUMBAI vs. CIT (EXEMPTIONS), CIT (EXEMPTIONS), MUMBAI

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ITA 4272/MUM/2026Status: DisposedITAT Mumbai23 June 20263 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal found that the assessee was not afforded an adequate opportunity to present their case. Therefore, the impugned ex parte order was set aside and the matter was restored to the CIT(E) for fresh adjudication.

What were the facts?

The assessee's application for renewal of registration under Section 12AB was rejected by the CIT(Exemption). The assessee claimed they did not receive the notice from the CIT(E), thus being deprived of an opportunity to present their case.

What were the issues?

Whether the assessee was denied a proper opportunity of being heard before the rejection of their registration renewal application.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “E” BENCH MUMBAI

Before: SHRI AMIT SHUKLA & SHRI GIRISH AGRAWAL

Hearing: 17.06.2026Pronounced: 23.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA No. 4272/MUM/2026 Assessment Year: 2026-27 Keshavlal Gopalji Doshi Trust The Commissioner of Income C/o Swastik Paper Industries Tax (Exemption), Mumbai Sewari Cross Road, Sewari, Nanded – 400015 Vs. Maharashtra (PAN : AABTK1920A) (Appellant) (Respondent) Present for: Assessee : Shri Ravikant Pathak Revenue : Smt. Amrita Singh, CIT DR Date of Hearing : 17.06.2026 Date of Pronouncement : 23.06.2026 O R D E R PER AMIT SHUKLA, JUDICIAL MEMBER: This appeal filed by the assessee is against the order of Ld. CIT(Exemption), Mumbai, vide order no. ITBA/EXM/F/EXM45/2025- 26/1086774116(1), dated 02.03.2026, respectively, wherein the Assessee’s application seeking renewal of registration u/s. 12AB has been rejected.

2.

The primary grievance raised before us is that notice dated 15.01.2026 raised by ld. CIT(E) was not received by the assessee, consequently was deprived of an adequate opportunity of presenting its case before the ld. CIT(E). It has, therefore, been pleaded that in the interest of substantial justice, the matter may be restored to the file of

2 ITA No. 4272/Mum/2026 Keshavlal Gopalji Doshi Trust, AY 2026-27

the learned CIT(E) for fresh adjudication on merits after affording due and effective opportunity of hearing.

3.

The learned Departmental Representative fairly submitted that she would have no serious objection if the matter is restored to the file of the learned CIT(E) for fresh consideration.

4.

Having considered the rival submissions and the material placed on record, we are of the opinion that the ends of justice would be met if the impugned ex parte order is set aside and the matter is restored to the file of the learned CIT(E) for adjudication afresh in accordance with law. Accordingly, the impugned order of the learned CIT(E) is set aside and the matter is restored to his file with a direction to decide the application on merits and in accordance with law after affording due and effective opportunity of hearing to the assessee. Assessee is also directed to extend full cooperation in the appellate proceedings.

5.

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

Order is pronounced in the open court on 23 June, 2026

Sd/- Sd/- (Girish Agrawal) (Amit Shukla) Judicial Member Accountant Member Dated: 23 June, 2026 MP, Sr.P.S.

3 ITA No. 4272/Mum/2026 Keshavlal Gopalji Doshi Trust, AY 2026-27

Copy to : 1 The Appellant 2 The Respondent 3 DR, ITAT, Mumbai 4 Guard File 5 CIT BY ORDER,

(Dy./Asstt.Registrar) ITAT, Mumbai

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