SHRI THALTEJ STHANAKWASI JAIN SANGH,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 2700/AHD/2025Status: DisposedITAT Ahmedabad01 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal set aside the CIT(E)'s order and restored the matter for fresh decision. The assessee was given an opportunity to present its case and furnish all requisite details to the CIT(E).

What were the facts?

The assessee filed an appeal against the dismissal of its application for final registration under Section 12AB(1)(b)(ii). The assessee's trustees were unaware of the procedural requirements and missed an email from the CIT(E).

What were the issues?

Whether the assessee should be given an opportunity to present its case for registration when procedural requirements were missed due to lack of awareness.

Which sections of the Income-tax Act were involved?

Section 12AB(1)(b)(ii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: Shri Sanjay Garg & Annapurna Gupta

For Appellant: Shri Jagrat Bishan Shah, AR
Hearing: 24/02/2026Pronounced: 01/04/2026

आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to : 1. अपीलाथ% / The Appellant 2. #&थ% / The Respondent. संबंिधत आयकर आयु' / Concerned CIT 3. 4. आयकर आयु' अपील ( ) / The CIT(E)- Ahmedabad 5. िवभागीय #ितिनिध आयकर अपीलीय अिधकरण अहमदाबाद/DR,ITAT, Ahmedabad. , , गाड� फाईल / 6. Guard file.

आदेशानुसार/ BY ORDER, स&ािपत #ित //True Copy// सहायक पंजीकार (Asstt. Registrar) आयकर अपीलीय अिधकरण, ITAT, Ahmedabad

Date of dictation (dictation pad is attached with file) : 1. 27.2.2026 : 2. Date on which the typed draft is placed before the 27.2.2026 Dictating Member. Date on which the approved draft comes to the Sr.P.S./P.S : 3. : 4. Date on which the fair order is placed before the Dictating Member for pronouncement. : 5. Date on which fair order placed before Other Member : 6. Date on which the fair order comes back to the Sr.P.S./P.S. : 7. Date on which the file goes to the Bench Clerk. : 8. Date on which the file goes to the Head Clerk. : 9. The date on which the file goes to the Assistant Registrar for signature on the order. : 10. Date of Despatch of the Order

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