AAGMODDHARAK SANSTHA,SURAT vs. COMMISSIONER OF INCOME TAX(EXEMPTION), EXEMPTION WARD, SURAT, SURAT

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT (Conducted through E-Court at Ahmedabad) BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRSAD SINHA, ACCOUNTANT MEMBER I.T.A. No.611/SRT/2026 (Assessment Year: N.A.) Vs. Commissioner of Income Aagmoddharak Sanstha, Tax (Exemption), Agammandir Road, Gopipura, Surat-395002 Ward, Surat [PAN No.AAATA3510F] (Appellant) (Respondent) .. Appellant by : Shri Sapnesh Sheth, Advocate Respondent by : Shri Mukesh Jain, CIT-DR Date of Hearing 20/05/2026 Date of Pronouncement 12/06/2026 O R D E R PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER: This appeal is filed by the Assessee as against the order dated 07.03.2026 passed by Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”) denying registration under section 12AB(1)(b)(ii) of the Income Tax Act (hereinafter referred to as “the Act”).

- 2 - ITA No.611/Srt/2026 A.Y. N.A. application of the assessee vide the impugned order dated 07.03.2026 and the provisional registration granted earlier was also cancelled.

“1. On the facts and circumstances of the case as well as law on the subject, the ld. Commissioner of Income Tax (Exemption) has erred in rejecting the application made by the assessee trust without granting reasonable opportunity of hearing. 2. On the facts and circumstances of the case as well as law on the subject, the ld. Commissioner of Income Tax (Exemption) has erred in not granting permanent registration to the assessee trust by rejecting the application filed in Form 10AB u/s 12A(1)(ac)(ii) of the I.T. Act 1961 & further erred in cancelling the provisional registration granted to assessee. 3. It is therefore prayed that order of ld. Commissioner of Income-tax (Exemptions) rejecting application of assessee may please be quashed. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 4. Shri Sapnesh Sheth, the Ld. AR of the assessee submitted that the Ld. CIT(E) had allowed only one opportunity on 01.12.2025. The notice was sent on the e-mail but the trustees of the assessee trust were not regular in accessing the e-mail account. Further, they were not conversant with the procedural requirement for filing details online, and as a result no compliance could be made before the Ld. CIT(E). The Ld. AR requested that the assessee may be allowed another opportunity of being heard by setting aside the matter to the file of the Ld. CIT(E).

- 3 - ITA No.611/Srt/2026 A.Y. N.A. 6. We have considered the request of the assessee. The present application was filed for registration of the trust u/s 12AB(1)(b)(ii) of the Act. 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 by allowing only one opportunity. Therefore, in the interest Principle of Natural Justice, we, therefore, deem it proper to set aside the matter to the file of Ld. CIT(E) with 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 the Trust.

उप/सहायक पंजीकार Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, राजोकट / ITAT, Surat