SHREE KOTESHWAR MAHADEV PUBLIC TRUST,SURAT vs. CIT(EXMP), AHMEDABAD

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.699/SRT/2026 (Assessment Year: N.A.) Shree Koteshwer Vs. Commissioner of Income Mahadev Public Trust, Tax (Exemption), B/h. of Dholakiya Ahmedabad Garden, Katargam Main Road, Katargam, Surat, Gujarat-395004 [PAN No.AAGTS9911A] (Appellant) (Respondent) .. Appellant by : Shri P M Jagasheth, CA 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 09.03.2026 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.699/Srt/2026 A.Y. N.A. compliance was made by the assessee, the Ld. CIT(E) had rejected the application of the assessee vide the impugned order dated 09.03.2026 and the provisional registration granted earlier was also cancelled.

“1. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Exemption), Ahmedabad has erred in rejecting Application for grant of registration of trust u/s 12A(1)(ac) (ii) of the Income Tax Act, 1961 and the provisional approval u/s. 12A(1)(ac) (ii) granted earlier has also been cancelled. 2. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Exemption). Ahmedabad has erred in not granting adequate opportunity to hear and passed the order, hence, the principal of natural justice is not abide. 3. On the facts and in the circumstances of the case as well as the law on the subject, the appellant Trust is qualifying for registration u/s. 12A(1)(ac)(ii) of the Income Tax Act, 1961 4. It is therefore prayed that the CIT(Exemption) should be directed passed u/s. 12A(1)(ac)(ii) of the Income Tax Act, may please be set aside to the file of the CIT(Exemption) with appropriate direction. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P M Jagasheth, the Ld. AR of the assessee submitted that the Ld. CIT(E) had allowed only one opportunity on 23.02.2026. 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.699/Srt/2026 A.Y. N.A. 5. Per contra, Shri Mukesh Jain, the Ld. CIT-DR, had no objection if the matter was set aside to the file of Ld. CIT(E) for allowing another opportunity to the assessee.

Sd/- Sd/- (NARENDRA P. SINHA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad, dated 12/06/2026 Tanmay, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant ��थ� / The Respondent 2. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु� अपील / The CIT(A)- ( ) 5. िवभागीय �ितिनिध आयकर अपीलीय अिधकरण राजोकट/DR,ITAT, Ahmedabad, , , 6. गाड� फाईल / Guard file आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, राजोकट / ITAT, Surat