VADODARA EDUCATION TRUST,VADODARA vs. CIT(EXEMPTION) AHMEDABAD, AHMEDABAD

The brief facts of the case are that the assessee had filed an application in Form No. 10AB for renewal of registration u/s. 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) had called for certain details from the assessee in order to examine the genuineness of the activities of the trust and to satisfy himself that the activities were in consonance with the objects of

The following grounds have been taken by the assessee in this appeal:

Shri Karan Bakshi, the Ld. AR of the assessee submitted that Ld. CIT(E) had allowed only one opportunity of hearing on 14.02.2026. The notice was sent on the email but the trustees of the assessee trust being not conversant with the online proceeding, no compliance could be made before the Ld. CIT(E). The Ld. AR requested that the assessee may be

Per contra, Shri Pushpendra Singh Chaudhary, the Ld. CIT-DR, supported the orders of Ld. CIT(E). He, however, had no objection if the matter was set aside the file of the Ld. CIT(E) for allowing another opportunity to the assessee.

We have considered the request of the assessee. It is found that the present application was filed for registration of the trust u/s 12A(1)(ac)(ii) of the Act. In the present proceeding the Ld. CIT(E) had allowed only one opportunity to the assessee for furnishing certain details and thereafter the application of the assessee was rejected. 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 14.02.2026. In the interest of justice, therefore, we deem it proper to set aside the matter to the file of Ld. CIT(E) with a direction to allow another opportunity of being heard to the assessee. The assessee is also directed to make compliance before the Ld. CIT(E) and produce the documents and evidences as required by him.

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

The application for approval u/s. 80G(5) of the Act was rejected by the Ld. CIT(E) for the reason that the assessee was not having a valid registration u/s. 12A/12AB of the Act. Since the matter regarding registration u/s. 12A of the Act has been set aside to the Ld. CIT(E), the present appeal in respect of approval u/s. 80G(5) of the Act is also set aside to the file of Ld.CIT(E), who should re-adjudicate the issue of grant of approval u/s. 80G(5) of the Act, after deciding the issue of registration u/s. 12A/12AB of the Act.

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

In the final result, both the appeals of the assessee are allowed for statistical purpose.