SAIYED MURADSHA JUMMA MASJID,SURAT vs. CIT (E), AHMEDABAD

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ITA 1249/SRT/2025Status: DisposedITAT Surat04 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the order of the CIT(Exemption) and remanded the matter back to the CIT(Exemption) to provide one more opportunity of hearing to the assessee for final registration under section 12AB.

What were the facts?

The assessee's application for registration under section 12AB was denied by the CIT(Exemption) through an ex-parte order. The assessee had been granted provisional registration earlier but failed to appear for the final registration proceedings.

What were the issues?

Whether the assessee should be granted another opportunity for final registration under section 12AB after failing to appear for the scheduled hearings, in the interest of natural justice.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: DR. Arjun Lal Saini & Shri T.R. Senthil Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (HYBRID HEARING) Before: DR. Arjun Lal Saini, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member

ITA No: 1249/SRT/2025

Saiyed Muradsha Jumma CIT(Exemption), Masjid, Ahmedabad Kasba Mohalla,Olpad, Vs Surat-394540 PAN: ABCTS9022R (Respondent) (Appellant) Assessee Represented: Shri Suresh K Kabra, CA Revenue Represented: Shri Mukesh Jain, CIT-DR Date of hearing : 27-04-2026 Date of pronouncement : 04-05-2026 आदेश/ORDER PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:-

This appeal is filed by the Assessee as against the exparte order dated 18.07.2025 passed by the Commissioner of Income Tax (Exemption), Ahmedabad denying registration under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

At the outset, Ld. Counsel appearing for the assessee submitted that Ld. CIT(E) granted two opportunities of hearing on 09-04-2025 and 22- 05-2025. Though the assessee could file various details and

I.T.A No. 1249//SRT/2025 2 Saiyed Muradsha Jumma Masjid vs. CIT(E)

provisional registration was granted to the assessee Trust by CIT(E) vide order dated 04-07-2024. Therefore requested to give one more opportunity of hearing to the assessee trust, so that the assessee Trust is prepare to file all necessary relevant documents before CIT(E) in the principle of natural justice.

3.

Ld. CIT-D.R. appearing for the Revenue submitted that the non- cooperation of the assessee before Ld. CIT(E) and therefore let this be the final opportunity.

4.

We have considered the rival submissions and perused the materials available on record. It is undisputed fact that the assessee trust was granted provisional registration in Form 10AC on 04-07-2024 by Ld. CIT(E) for the Asst. Years 2025-26 to 2027-28. However, the assessee failed to participate in the final registration proceedings given by Ld. CIT(E). Therefore in the Principle of Natural Justice, we deem it fit to set aside the matter back to the file of Ld. CIT(E) to give one more opportunity of hearing to the assessee for final registration u/s. 12AB of the Act. Needless to say, the assessee should make use of this final opportunity and file all necessary and relevant documents before Ld. CIT(E) to pass order on merits of the case.

5.

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

Orders pronounced under provision of Rule 34 of ITAT Rules, 1963 on 04-05-2026 Sd/- Sd/- (DR. ARJUN LAL SAINI) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Surat : True Copy

I.T.A No. 1249//SRT/2025 3 Saiyed Muradsha Jumma Masjid vs. CIT(E) Dated 04/05/2026 आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से, उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, सूरत

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