LHH & JMT SARVAJANIK GIRLS HIGH SCHOOL KELAVANI TRUST,VADODARA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1117/AHD/2026Status: DisposedITAT Ahmedabad13 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the assessee should be given an opportunity to present its case before the CIT(Exemption). The impugned orders were set aside, and the matters were restored for fresh decision.

What were the facts?

The assessee trust applied for registration under Section 12A and approval under Section 80G. The CIT(Exemption) rejected both applications without providing a proper opportunity to the assessee to present its case.

What were the issues?

Whether the CIT(Exemption) rejected the applications without affording a proper opportunity of being heard to the assessee.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Mehul K Patel, A.R, Shri Rignesh Das, CIT. DR
For Respondent: Shri Rignesh Das, CIT. DR
Hearing: 13/05/2026Pronounced: 13/05/2026

Per Sanjay Garg, Judicial Member:

The captioned both appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”). ITA No.1116/Ahd/2026 is against the order of the Ld.CIT(E) dated 07.03.2026 rejecting the application of the assessee for final / regular registration under Section 12A of the Income Tax Act,

ITA Nos. 1116 & 1117/Ahd/2026 [LHH & JMT Sarvajanik Girls High School Kelavani Trust vs. CIT(Exemption)] - 2 – 1961 (hereinafter referred to as the “Act”), whereas, ITA No.1117/Ahd/2026 is against the order of the Ld. CIT(E) dated 07.03.2026 rejecting the application of the assessee for final / regular approval under Section 80G(5) of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected both the applications of the assessee trust for final / regular registration u/s.12A and final / regular approval u/s.80G(5) of the Act without giving proper opportunity to the assessee trust to present its case and even without considering the relevant details and submissions already furnished by the assessee on record. Ld. Counsel has submitted that only one opportunity was granted by the Ld. CIT(E) to furnish the requisite details against which the assessee trust filed the requisite details, however, the Ld. CIT(E) without considering the same rejected both the applications of the assessee in a mechanical manner.

3.

Considering the above submissions and going through the impugned order of the Ld. CIT(E), we are of the view that interests of justice will be well served, if the assessee be given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned orders of the Ld.CIT(E) in relation of both the applications are hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on both of the applications of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to

ITA Nos. 1116 & 1117/Ahd/2026 [LHH & JMT Sarvajanik Girls High School Kelavani Trust vs. CIT(Exemption)] - 3 – present its case and, thereafter, will decide the applications on merits in accordance with law. Both the appeals of the assessee trust are treated as allowed for statistical purpose.

4.

In the result, both appeals filed by the assessee trust are treated as allowed for statistical purposes.

This Order pronounced on 13/05/2026

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 13/05/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��यथ� / The Respondent. 2. 3. संबंिधत आयकर आयु� / Concerned CIT आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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