SHREE CHINTAMANI JAIN MEDICAL CHARITABLE TRUST,NA vs. ARIVS.CIT (EXEMPTION), AHMEDABAD

PDF · subscribers
ITA 1391/SRT/2025Status: DisposedITAT Surat08 May 20264 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that principles of natural justice were not fully adhered to and granted the assessees one more opportunity to present their case before the CIT(E). The matters were restored for de novo adjudication.

What were the facts?

The Commissioner of Income-tax (Exemption) rejected applications for registration under sections 80G and 12AB of the Income-tax Act and cancelled provisional registrations. The assessees claimed the orders were ex parte and they were not served properly, requesting a fresh opportunity.

What were the issues?

Whether the assessees were denied a fair hearing and if they should be granted another opportunity to submit documents and evidence to the CIT(E).

Which sections of the Income-tax Act were involved?

Section 80G,Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: Shri T.R. Senthil Kumar & Shri Ratnesh Nandan Sahay

For Appellant: Shri Kamlesh Bhatt, CA
Hearing: 06/05/2026

IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT

Before: Shri T.R. Senthil Kumar, Judicial Member & Shri Ratnesh Nandan Sahay, Accountant Member (Physical Hearing)

Sl. ITA Nos. Asst. Name of Appellant Name of Respondent No. Year 1-2 1382 & N.A. Navsari Kelvani CIT(Exemption), 1383/SRT/2025 Mandal Ahmedabad H.C. Parekh High School, Dudhia Talav Road, Opp. Petrol Pump, Navsari Gujarat-396445 PAN:AAATN2080M 3 1384/SRT/2025 N.A. Deacons Charitable CIT(Exemption), Trust Ahmedabad Explorer English School, Adarshnagar, Sayan Olpad Road, Surat Gujarat-394540 PAN: AABTD7335A 4. 1385/SRT/2025 N.A. Utkarsh Mandal CIT(Exemption), 1-C, First Floor, Ahmedabad Pradakshina Appartment, Pratistha Complex, Parle Point, Surat Gujarat-395007 PAN: AAATU0437D 5. 1391/SRT/2025 N.A. Shree Chintamani CIT(Exemption), Jain Mandal Ahmedabad Charitable Trust Upper Floor, Madhumati Wadi, Madhumati Street,Navsari Gujarat-396445 PAN: AAATC4825B

ITA Nos. 1382 to 1385/SRT/2025 &Ors. Navsari Kelvani Mandal and Ors. Vs. CIT(E) Date of Hearing: 06/05/2026 Date of 08/05/2026 Pronouncement: Appellant by: Shri Kamlesh Bhatt, CA Respondent by: Shri Mukesh Jain, CIT(DR) आदेश / O R D E R PER BENCH: These appeals emanate from the orders dated 30-10-2025 passed by the Learned Commissioner of Income-tax (Exemption), Ahmedabad [in short ‘the Ld. CIT(E)’], wherein Ld. CIT(E) rejected assessee’s application filed in Form 10AB under sections 80G and 12AB of the Income-tax Act (for short ‘the Act’) and also cancelled the provisional registration, the details are as follows:

Sr. No. ITA Nos. Date of order U/s. CIT(E) 1 1382/Srt/2025 30-10-2025 12AA/AB 2 1383/Srt/2025 30-10-2025 80G 3 1384/Srt/2025 30-10-2025 12AA/AB 4 1385/Srt/2025 30-10-2025 12AA 5 1391/Srt/2025 30-10-2025 12AA

3.

The Learned Authorized Representative (Ld. AR) appearing for all the above assessees submitted that orders passed by the ld. CIT(E) are ex parte order, as the assessee’s could not file relevant documents and evidences before the Ld. CIT(E). Ld. A.R. further stated that the orders were not served on the assessee. Subsequently, the assessee’s requested through e-mail and in response thereto, the orders were served. The Ld. AR further submitted that now the assessee is ready to submit relevant documents and details before the Ld.CIT(E) and hence the matters

ITA Nos. 1382 to 1385/SRT/2025 &Ors. Navsari Kelvani Mandal and Ors. Vs. CIT(E) be remitted back to the file of the Ld. CIT(E) for fresh adjudication on merits. 4. On the other hand, learned Commissioner of Income Tax – Departmental Representative (Ld. CIT-DR) appearing for the Revenue submitted that assessee-trust was negligent during the proceedings before Ld. CIT(E). Therefore, the appeals filed by the assessees be dismissed. 5. We have head both the parties and perused the materials available on record. The Ld. CIT(E) issued two notices on 11.08.2023 and 15.09.2023 but there was no compliance from the above assessees. The Ld. CIT(E) has observed that the assessee’s failed to file documentary evidence to enable him to satisfy about the genuineness of the activities of the Trust and whether these activities are in consonance with the objects of the respective Trust. The Ld. AR has contended before us that the principles of natural justice was not adhered to and the assessee are ready to submit all details and evidences required by the Ld. CIT(E) and one more opportunity may be given to present its cases. Hence, we are of the considered view that one more opportunity should be given to the assessee to file relevant documents and evidences before Ld. CIT(E ) and to plead its cases on merits of the cases in the interest of Principles of Natural Justice. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matters back to the file of Ld. CIT(E) for de novo adjudication and to pass a speaking order after affording sufficient opportunity of being hearing to the assessees herein. Needless to say the assessees herein are also directed to file necessary documents and evidences before the Ld. CIT(E). Thus

ITA Nos. 1382 to 1385/SRT/2025 &Ors. Navsari Kelvani Mandal and Ors. Vs. CIT(E) the appeals filed by the assessees are treated as allowed for statistical purposes.

6.

In the result, appeals filed by the assessees are treated as allowed for statistical purposes.

Order is pronounced in the open court on 08/05/2026.

Sd/- Sd/- (R.N. SAHAY) (T.R. SENTHIL KUMAR) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat True Copy �दनांक/ Date: 08/05/2026 Rajesh Copy of the Order forwarded to: 1. The Assessee 2. The Respondent 3. The CIT(A) 4. Pr.CIT 5. DR/AR, ITAT, Surat 6. Guard File

By Order

Assistant Registrar/Sr. PS/PS ITAT, Surat

More judgments on Section 80G

All 6,482 judgments and leading authorities on Section 80G →

Recent GST High Court judgments

Search GST case law →