What did the Tribunal hold?

The Tribunal condoned the delay, noting that the impugned order was ex-parte and non-speaking, violating the principles of natural justice. The matter was restored to the CIT(E) for de novo adjudication.

The appeals were filed by various charitable trusts and were barred by limitation by 588 days. The assessees sought condonation of delay, citing unawareness of legal proceedings due to an old tax consultant's unfamiliarity with new provisions.

What were the issues?

Whether the ex-parte order passed by the CIT(E) violated the principles of natural justice and whether the delay in filing the appeal should be condoned.

Shree Rangbai Bhardwaj Charitable… vs CIT | ITAT Rajkot 2026

Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT

Before: DR. ARJUN LAL SAINI & DR. DINESH MOHAN SINHA

For Appellant: Shri Vimal Desai, Ld. AR

For Respondent: Shri Sanjay Punglia, Ld. CIT.DR

Hearing: 07/01/2026Pronounced: 30/03/2026

Heard together (4 matters)

ITA No. 395/RJT/2025

ITA No. 396/RJT/2025

ITA No. 398/RJT/2025

ITA No. 399/RJT/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपीलीय अिधकरण,राजकोट �यायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND DR. DINESH MOHAN SINHA, JUDICIAL MEMBER

आयकर अपील सं/.ITA No. 395/RJT/2025 Giants Charitable Trust The Commissioner of Income Tax C/o Sarda & Salda(CA), Sakru-1st (Exemption) Vs. Floor, Dr. Radha Krishnan Apartment 609, Floor 6, Aayakar Bhawan, Nr. Road, Opp. Rajkumar College, Rajkot – Sachin tower, 100 Foot Road, Gujrat – 360001 Anandnagar – Prahaladnagar, Ahmedabad – Gujrat - 380015 PAN/GIR No.: AAATG1526H

आयकर अपील सं/.ITA No. 396/RJT/2025 Shree Rangbai Bhardwaj Charitable The Commissioner of Income Tax Trust (Exemption) Vs. C/o Sarda & Salda(CA), Sakru-1st 609, Floor 6, Aayakar Bhawan, Nr. Floor, Dr. Radha Krishnan Apartment Sachin tower, 100 Foot Road, Road, Opp. Rajkumar College, Rajkot – Anandnagar – Prahaladnagar, Gujrat – 360001 Ahmedabad – Gujrat - 380015 PAN- AAJTS1019G आयकर अपील सं/.ITA No. 398/RJT/2025 Shree Jalaram Raghuvanshi Charitable The Commissioner of Income Tax Trust (Exemption) Vs. C/o Sarda & Salda(CA), Sakru-1st 609, Floor 6, Aayakar Bhawan, Nr. Floor, Dr. Radha Krishnan Apartment Sachin tower, 100 Foot Road, Road, Opp. Rajkumar College, Rajkot – Anandnagar – Prahaladnagar, Gujrat – 360001 Ahmedabad – Gujrat - 380015 PAN- AAATJ3960G

ITA No. 395,396,398 and 399/Rjt/2025 Giants Charitable Trust v. CIT(E) आयकर अपील सं/.ITA No. 399/RJT/2025 Shethshri Nathubhai Jadvji & Smt The Commissioner of Income Tax Jayaben Nathubhai Sahayak Trust (Exemption) Vs. C/o Sarda & Salda(CA), Sakru-1st 609, Floor 6, Aayakar Bhawan, Nr. Floor, Dr. Radha Krishnan Apartment Sachin tower, 100 Foot Road, Road, Opp. Rajkumar College, Rajkot – Anandnagar – Prahaladnagar, Gujrat – 360001 Ahmedabad – Gujrat - 380015 PAN- AAATN1723H Assessee by : Shri Vimal Desai, Ld. AR Respondent by : Shri Sanjay Punglia, Ld. CIT.DR

Date of Hearing : 07/01/2026 Date of Pronouncement : 30/03/2026

ORDER Per, Dr. Dinesh Mohan Sinha, JM;-

Captioned these four appeals filed by the different assessees, pertaining to Assessment Year - NA, is directed against the order passed under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) by National Faceless Appeal Centre (NFAC), Delhi/Commissioner of Income-tax (Appeals), dated 17.08.2023., 21.08.2023, 17.08.2023, 19.08.2023, that all these appeals are disposed by the common order.

That all these appeals filed by the different assessees are barred by limitation by 588 days. The assessee has moved a petition requesting the Bench to condone of delay, supported by the Affidavit, which is reproduced below:

“That the assessee was not aware of the legal proceedings, that is why the assessee the could not be filed due to the fact that the process of registration u/s. 12AB was handled by our old tax consultant. However, he was not much conversant with the new amended provisions of the Trust registration and did not know about the proper remedial action to be taken.”

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ITA No. 395,396,398 and 399/Rjt/2025 Giants Charitable Trust v. CIT(E) 3. Since the assessee has explained sufficient cause to condone the delay in filing the appeal before the Tribunal, therefore, We condone the delay of 588 days in filing the appeal before the Ld.CIT(E). 4. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that the assessee could not represent his case before Ld. CIT(E) and the order being an ex-parte order, stood vitiated on account of violation of principle of natural justice. The ld. Counsel for the assessee contended that in the interest of justice, an opportunity may kindly be granted to represent these cases before the Ld.CIT(E). 5. The ld. DR for the Revenue relied on the order of Ld.CIT(E), however not objected to the prayer of the assessee. 6. We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished, and perused the fact of the case including the findings of the ld. CIT(E) and other materials brought on record. Considering the above facts. The impugned order passed by the ld. CIT(E), is an ex-parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. We note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(E). We note that the ld. CIT(E) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, We restore the matter back to the file of Ld. CIT(E) for de novo adjudication and pass a speaking

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ITA No. 395,396,398 and 399/Rjt/2025 Giants Charitable Trust v. CIT(E) order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, We deem it fit and proper to set aside the order of the ld. CIT(E) and remit the matter back to the file of the ld. CIT(E) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the CIT(E) at the time of assessment, proceedings in consequence to this order and the CIT(E) shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and judicious, and allow the appeal of the assessee in (ITA No. 395/RJT/2025), in above terms.

That the appeals filed by the assessee in (ITA Nos. 396 & 398 & 399/RJT/2025) are disposed of in above terms.

In the result, these four appeals of the assessee, are allowed for statistical purposes.

Order is pronounced in the open court on 30/03/2026.

Sd/- Sd/- (Dr. Arjun Lal Saini) (Dr. Dinesh Mohan Sinha) Accountant Member Judicial Member Rajkot (True Copy) िदनांक/ Date: 30/03/2026 Copy of the Order forwarded to 1. The Assessee The Respondent 2. 3. The CIT(A) 4. DR/AR, ITAT, Rajkot 5. Guard File By order //True Copy// Assistant Registrar/Sr. PS/PS ITAT, Rajkot

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SHREE RANGBAI BHARDWAJ CHARITABLE TRUST,PORBANDER vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

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