SHRI MIRAMBIKA TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX EXEMPTIONS, AHMEDABAD

These are two appeals filed by the same Assessee-Trust against two separate Orders passed by the Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as the ‘CIT(E)’] denying registration under Section 12A/12AB and the approval under Section 80G of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’].

We would first take up ITA No. 1352/AHD/2026 preferred by the Assessee challenging the Order, dated 09/03/2026, passed by Learned

The Assessee has raised following grounds of appeal in ITA No.1352/AHD/2026:

The relevant facts in brief are that the application filed by the Assessee in Form No.10AB for seeking registration under Section 12A of the Act was rejected by the Learned CIT(E) on the ground that the Assessee had failed to submit the requisite details/documents to establish the genuineness of the charitable activities and the conduct of operations of the Assessee-trust in consonance with its objects.

Aggrieved by the rejection order passed by the Learned CIT(E), the Assessee has preferred the present appeal before this Tribunal on the grounds reproduced in paragraph 2 above.

The Learned Authorised Representative for the Assessee appearing before us, at the outset, sought another opportunity to make out a case for grant of registration. It was submitted that the Assessee was possession of all relevant details/documents. However, the same could not be submitted before the Learned CIT(E) as reasonable opportunity of being heard was not granted to the Assessee.

Per Contra, the Learned Departmental Representative submitted that the Assessee had neither filed relevant documents/details along with the application nor did the Assessee come forward to file the same in response to notice issued by the Learned CIT(E). Therefore, there was no infirmity in the order passed by the Learned CIT(E).

We have considered the rival contentions and have perused the material available on record. The Assessee has contended that the documents/details, though available, could not be filed before the Learned CIT(E) since reasonable opportunity of being heard was not granted to the Assessee. We note that the Learned CIT(E) had rejected the application after affording opportunity to the Assessee on 24/02/2026. Given the aforesaid, we are of the view that the interest of justice would be met in case another opportunity is granted to the Assessee to furnish the relevant documents/details/submissions for consideration of the Learned CIT(E). Accordingly, we set aside the impugned order and restore the application filed by the Assessee back to the file of the Learned CIT(E) with the directions to adjudicate the said application afresh after taking into consideration the relevant documents/details/submission filed by the Assessee and after granting the Assessee a reasonable opportunity of being heard.

It is clarified that in case the Assessee fails to file documents/submission; or fails to enter appearance before the Learned CIT(E), the Learned CIT(E) would be at liberty to adjudicate the application based upon the material on record.

The Assessee is directed to be vigilant and track the proceedings through Income Tax Business Application (ITBA) Portal.

In terms of above, Ground No.1 to 3 raised by the Assessee are allowed while the balance grounds raised by the Assessee are dismissed as having been rendered infructuous.

In the result, the present appeal (ITA No. 1352/AHD/2026) preferred by the Assessee is treated as allowed for statistical purposes.

We would next take up ITA No. 1353/AHD/2026 preferred by the Assessee challenging the Order, dated 19/01/2026, passed by Learned CIT(E) whereby the application filed by the Assessee in Form No. 10AB under Clause(ii) of First proviso to Section 80G(5) of the Act was rejected.

We have heard both the sides and have perused the material on record. It is apparent that the application filed by the Assessee for seeking approval under Section 80G(5) of the Act was dismissed by the Learned CIT(E) as the application for registration under Section 12A of the Act was rejected by the Learned CIT(E) and the provisional registration was cancelled. We have, hereinabove, set aside the aforesaid order passed by the Learned CIT(E) and have restored the application back to the file of the Learned CIT(E) for adjudication afresh. Therefore, the basis on which the application filed by the Assessee for registration under Section 80G(5) of the Act was passed does not survive.

In view of the above, we set aside the impugned order passed by Learned CIT(E) and restore the application filed by the Assessee seeking approval under Section 80G(5) of the Act back to the file of the Learned CIT(E) with the directions to adjudicate the said application afresh after taking into consideration the adjudication of application filed by the Assessee for registration under Section 12A of the Act; relevant documents/details/submission filed by the Assessee in support of application seeking registration under Section 80G(5) of the Act and after granting the Assessee a reasonable opportunity of being heard.

In terms of above, Ground No.1 to 3 raised by the Assessee are Assessment Year 2025-2026

In the result, the present appeal (ITA No. 1353/AHD/2026) preferred by the Assessee is treated as allowed for statistical purposes.

In conclusion, both appeals the appeals preferred by the Assessee are treated as allowed for statistical purposes.

""यथ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.