ASTAPADAJI JAIN DERASAR,MEHSANA vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 2515/AHD/2026Status: DisposedITAT Ahmedabad21 August 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found it fair to set aside the order to the CIT(E) for fresh consideration. The assessee was directed to be vigilant and submit all required details.

What were the facts?

The assessee filed an appeal against the denial of registration under section 12A. The appeal was filed late, but the delay was condoned. The CIT(E) denied registration due to the assessee's failure to provide submissions or seek adjournments.

What were the issues?

Whether the CIT(E) was justified in denying registration under Section 12A without providing sufficient opportunity to the assessee to submit details. Whether the matter should be remanded for fresh consideration.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: Shri Narendra Prasad Sinha & Shri Tapas Ram Misra

For Appellant: Shri Jayesh Gandhi, A.R
For Respondent: Shri Kiran Unavekar, CIT-DR

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before Shri Narendra Prasad Sinha, Accountant Member And Shri Tapas Ram Misra, Judicial Member ITA No. 2515/Ahd/2026 Assessment Year: N.A.

Astapadaji Jain Derasar The Commissioner Of Income Tax Visnagar, Visnagar S.O, Vs (Exemption), Mehsana, Mehsana- Ahmedabad, 384315, Gujarat Ahmedabad PAN: AAATA2391J (Respondent) (Appellant) Assessee by: Shri Jayesh Gandhi, A.R. Revenue by: Shri Kiran Unavekar, CIT-DR Date of hearing : 06-08-2026 Date of pronouncement : 21-08-2026 आदेश/ORDER PER TAPAS RAM MISRA, JUDICIAL MEMBER:

The present appeal has been filed by the Assessee as against the order dated 07.03.2026 passed by Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”) denying registration under section 12A of the Income Tax Act (hereinafter referred to as “the Act”).

2.

The appeal has been filed 30 days late. The assessee has filed an application and affidavit of trustee explaining the situation that led to the delay. The delay is condoned.

I.T.A No. 2515/Ahd/2026 Astapadaji Jain Derasar vs. CIT(E)

3.

The Ld. CIT(E) has denied registration on the ground that the assessee neither filed any submissions/details/documents nor did it seek any adjournments in the case. In the absence of these documents, the Ld. CIT(E) held (i) that he could not be satisfied as to the genuineness of the activities of the Trust, (ii) that the activities of the assessee are in consonance with the objects of the Trust, and (iii) that other laws material for the purpose of achieving objects are complied with.

4.

Before us, Ld. A.R. Shri Jayesh Gandhi submitted that the assessee did not get sufficient opportunity to submit relevant details, and stated that the matter be set-aside to the Ld. CIT(E) for consideration of the application afresh. We feel it is fair in the circumstances of the case to set-aside this file to the Ld. CIT(E) for fresh consideration after examination of relevant details. The assessee is directed to be vigilant and compliant and to submit all details on the date as may be fixed by the Ld. CIT(E).

5.

In the result, the appeal of the Assessee is treated as allowed for statistical purpose.

This Order is pronounced on 21 /08/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (TAPAS RAM MISRA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : True Copy Dated 21/08/2026 Rajesh आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2

I.T.A No. 2515/Ahd/2026 Astapadaji Jain Derasar vs. CIT(E)

2.

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

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