42/84 KADAVA PATIDAR SAMAJ,GANDHINAGAR vs. CIT(EXEMPTION), AHMEDABAD

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ITA 1395/AHD/2026Status: HeardITAT Ahmedabad09 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the assessee was not given a proper opportunity to present their case. Therefore, the impugned orders were set aside, and the matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee's applications for renewal of registration under Section 12A and approval under Section 80G(5) were rejected by the CIT(E). The assessee claimed they did not receive the notice and were not given a proper opportunity to present their case.

What were the issues?

Whether the CIT(E) properly afforded an opportunity of being heard to the assessee before rejecting the renewal applications.

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, “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Bharat S. Shah, A.R, Shri Pruthviraj Meena, CIT. DR
For Respondent: Shri Pruthviraj Meena, CIT. DR
Hearing: 08/06/2026

Per Sanjay Garg, Judicial Member:

The captioned both the 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.1414/Ahd/2026 is against the order of the Ld.CIT(E) dated 07.03.2026 rejecting the application of the assessee for renewal of registration under Section 12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”), whereas, ITA

ITA Nos.1414 & 1415/Ahd/2026 [Ranasan Kelvanai Mandal vs. CIT(E)] - 2 – No.1415/Ahd/2026 is against the order of the Ld. CIT(E) dated 07.03.2026 rejecting the application of the assessee for renewal of 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 renewal of registration u/s.12A and renewal of approval u/s.80G(5) of the Act without giving proper opportunity to the assessee trust to present its case. Ld. Counsel has submitted that only one notice was issued, however, the same was not received by the assessee trust. The separate affidavit of the trustee has also been placed on record. Therefore, the case of the assessee remained unrepresented before the Ld.CIT(E). The Ld. CIT(E) without giving any further opportunity to the assessee trust, rejected both the applications ex-parte of the assessee trust.

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 present its case and, thereafter, will decide the applications on

ITA Nos.1414 & 1415/Ahd/2026 [Ranasan Kelvanai Mandal vs. CIT(E)] - 3 – 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 09/06/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 09/06/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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

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