O D DOSHI DEPLAWALA TATHA N P SHAH BHAMODRAWALA CHARITABLE TRUST,SURAT vs. INCOME TAX OFFICER, EXEMPTION WARD, SURAT, SURAT

आदेश/ORDER

PER T.R. SENTHIL KUMAR, JUDICIAL MEMBER:

These two appeals are filed by the Assessee Trust as against separate orders both dated 09.03.2026 passed by Commissioner of Income Tax (Exemption), Ahmedabad(in short “Ld. CIT(E)”) denying registration under Section 12AB and 80G(5) of the Income Tax Act (hereinafter referred to as “the Act”) respectively.

I.T.A Nos. 642 & 641 /Srt/2026 O D Doshi Deplawala Tatha N P Shah Bhamodrawala Charitable Trust sections 12AB and 80G(5)(ii) of the Act. Ld. CIT(E) given single opportunity of hearing and the application filed for registration under section 12AB of the Act calling for the details of the activities and documents. However, the Assessee has not responded to the same which has resulted in passing an ex-parte order rejecting registration under section12AB of the Act as well as cancelling the provisional registration already granted by passing impugned order dated 09.03.2026. As far as application filed under section 80G(5) no opportunity was given to the Assessee Trust and the application for registration under section 80G(5) was also rejected on the sole ground 12AB registration also denied to the Assessee Trust.

“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 Id. 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. The Grounds of appeal raised by the assessee in ITA No.641/Srt/2026 reads as under: -

“1. On the facts and circumstances of the case as well as law on the subject, the ld. Commissioner of Income Tax (Exemption) has

I.T.A Nos. 642 & 641 /Srt/2026 O D Doshi Deplawala Tatha N P Shah Bhamodrawala Charitable Trust 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), Ahmedabad has erred in rejecting the application filed by the Appellant Trust in form 10AB for grant of approval under section 80G(5)(ii) of the I.T. Act. 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.”

I.T.A Nos. 642 & 641 /Srt/2026 O D Doshi Deplawala Tatha N P Shah Bhamodrawala Charitable Trust ready and willing to furnish all the relevant details and evidences required for verification of its claim. Considering the facts and circumstances of the case and keeping in view that the rejection has been made primarily for want of supporting documentary evidence and only one opportunity of hearing given to the Assessee Trust. We are of the considered view that one more opportunity deserves to be granted to the Assessee Trust to place all relevant material before the Ld. CIT(E). Therefore, in the interest of substantial justice and without expressing any opinion on the merits of the claim of the assessee, we deem it appropriate to set aside the impugned orders and restore the matter to the file of the Ld. CIT(E) for fresh adjudication. The assessee shall furnish all the documents, explanations and evidences as may be called for by the Ld. CIT(E) and shall fully cooperate in the registration proceedings. The Ld. CIT(E) shall afford adequate opportunity of being heard to the assessee and thereafter pass a speaking order in accordance with law. Accordingly, the impugned orders are set aside and the matter is restored to the file of the Ld. CIT(E) for de novo consideration. The ground raised by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 12-06-2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 12/06/2026 a.k.

I.T.A Nos. 642 & 641 /Srt/2026 O D Doshi Deplawala Tatha N P Shah Bhamodrawala Charitable Trust 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, Surat 6. Guard file. By order, Assistant Registrar, Income Tax Appellate Tribunal, Surat