SWAMI AATMANAND SEVA TRUST,SURAT vs. CIT(EXEMPTION), AHMEDABAD

The brief facts of the case are that the assessee filed applications in Form No. 10AB seeking registration under 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.

Aggrieved against the same Assessee Trust are in appeal before us raising the following Grounds of Appeal in ITA No. 695/Srt/2026:

The Grounds of appeal raised by the assessee in ITA No.696/Srt/2026 reads as under: -

Shri P M Jagasheth, the Ld. AR of the assessee submitted that the assessee had furnished all details along with the application in Form No. 10AB before the Ld. CIT(E). He submitted that the assessee is in a position to furnish all other requisite details and documentary evidences to substantiate its claim and satisfy the conditions prescribed under sections12AB and 80G(5)(ii) of the Act. He, therefore, prayed that the impugned order be set aside and the matter be restored to the file of the Ld. CIT(E) for fresh adjudication.

Per contra, Shri Mukesh Jain, the Ld. CIT-DR, supported the orders passed by Ld. CIT(E). He, however, had no objection if the matter was set aside the file of the Ld. CIT(E) for allowing another opportunity to the Assessee Trust. 3

We have carefully considered the facts of the case and the material available on record. It is observed that the application of the assessee-trust for registration under section12AB of the Act came to be rejected by the Ld. CIT(E) on the ground that the assessee failed to furnish supporting documentary evidences to establish fulfillment of the conditions prescribed under the said provision. Before us, the Ld. AR submitted that the assessee is 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.

In the result, the appeals filed by the assessee are allowed for statistical purposes.