ROGI KALYAN SAMITI BAGASARA,BAGASARA vs. INCOME TAX OFFICER EXEMPTION, RAJKOT

IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI T. R. SENTHIL KUMAR, JUDICIAL MEMBER & SHRI NARENDRA PRSAD SINHA, ACCOUNTANT MEMBER I.T.A. Nos.593/Rjt/2026 (Assessment Year: N.A.) Rogi Kalyan Samiti Bagasara Vs. Income Tax Officer (E), At Bagasara, Bagasara, Rajkot Amreli, Gujarat-365440 [PAN No.AABTR6293H] (Appellant) (Respondent) .. I.T.A. Nos.594/Rjt/2026 (Assessment Year: N.A.) Rogi Kalyan Samiti Rajula Vs. Income Tax Officer (E), C/o Community Health Ward-2, Centre, Bhuta Vora, Referal Rajkot Govt. Hospital Rajula, Amreli, Gujarat-365560 [PAN No.AABTR6293H] (Appellant) .. (Respondent) Appellant by : Shri Kalpesh Doshi, Ld. A.R. Respondent by : Shri Sanjay Punglia, Ld. 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: These two appeals are filed by two different Assessees as against separate orders dated 08.03.2026 and 07.03.2026 passed by Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”) denying registration under Section 12AB of the Income Tax of the Income Tax Act (hereinafter referred to as “the Act”).

- 2 - ITA No.593&594/Rjt/2026 Rogi Kalyan Samiti Bagasara vs. ITO(E) Asst.Year – N.A. 2. The brief facts of the case are that the assessee filed application for registration of the Trust u/s. 12AB of the Act in Form No. 10AB. The Ld. CIT(E) had called for certain details to examine the genuineness of the activities of the trust and to satisfy himself that the activities were in consonance with the objects of the trust. As no compliance was made by the assessee, the Ld. CIT(E) had rejected the application of the assessee vide the impugned order and also cancelled the provisional registration granted earlier.

ITA No. 593/Rjt/2026 3. Aggrieved with the order of the Ld. CIT(E), the assessee is in appeal before us raising the following Grounds of Appeal in ITA No. 593/Rjt/2026:

“1. That, the learned CIT(Exemption) has failed to grant proper opportunity of being heard and has wrongly rejected the application filed in form no. 10AB for granting registration u/s 12A of the I.T. Act, 1961. 2. That, the findings of the learned CIT, Exemption are not justified in law as well as facts of the case and required to be deleted. 3. The appellant craves to add, alter, amend or delete any of the above grounds of appeal.” 4. Shri Kalpesh Doshi, the Ld. AR of the assessee submitted that the Ld. CIT(E) had allowed only one opportunity on 21.02.2026. 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

- 3 - ITA No.593&594/Rjt/2026 Rogi Kalyan Samiti Bagasara vs. ITO(E) Asst.Year – N.A. 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).

In the result, the appeal of the assessee in ITA No. 7. 593/Rjt/2026 is allowed for statistical purpose. ITA No. 594/Rjt/2026 8. Grounds of Appeal raised by the Assessee are as follows:

“1. That, the learned CIT(Exemption) has failed to grant proper opportunity of being heard and has wrongly rejected the application filed in form no. 10AB for granting registration u/s 12A of the I.T. Act, 1961.

- 4 - ITA No.593&594/Rjt/2026 Rogi Kalyan Samiti Bagasara vs. ITO(E) Asst.Year – N.A. 2. That, the findings of the learned CIT, Exemption are not justified in law as well as facts of the case and required to be deleted. 3. The appellant craves to add, alter, amend or delete any of the above grounds of appeal.” 9. In this case also the Assessee Trust was given only one opportunity of hearing on 29.11.2025 and application for registration was rejected by Ld. CIT(E). 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.

Order pronounced in the Court on 12.06.2026 at Ahmedabad.

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 : अपीलाथ� / The Appellant 1. 2. ��थ� / The Respondent संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु� अपील ( ) / The CIT(A)- िवभागीय �ितिनिध आयकर अपीलीय अिधकरण राजोकट/DR,ITAT, Ahmedabad, 5. , , गाड� फाईल / 6. Guard file आदेशानुसार/ BY ORDER, उप/सहायक पंजीकार Dy./Asstt.Registrar) आयकर अपीलीय अिधकरण, राजोकट / ITAT, Rajkot