VATSALYA EDUCATION AND CHERITABLE TRUST,RAJKOT vs. ITO , INCOME TAX (EXEMPTION ) WD 1, RAJKOT

ITA 196/RJT/2026Status: DisposedITAT Rajkot21 August 2026AY 2018-194 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the CIT(A)'s ex parte order and restored the matter for fresh adjudication, directing the CIT(A) to provide the assessee with an effective opportunity to be heard.

What were the facts?

The assessee, a charitable trust, faced a delay in filing its return and Form 10B due to data loss and accounting reconstruction. The Assessing Officer denied exemption under Section 11 without awaiting the decision on the condonation application. The CIT(A) dismissed the appeal ex parte due to non-compliance with notices.

What were the issues?

Whether the denial of exemption under Section 11 was justified without considering the reasons for delay and the condonation application. Whether the CIT(A)'s ex parte order was sustainable.

Which sections of the Income-tax Act were involved?

Section 11,Section 12AA,Section 80G,Section 143(1),Section 143(3),Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Rajkot Bench, Rajkot

Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma

For Appellant: Ms. Manalee N. Kamdar, Ld. AR
For Respondent: Shri Ganesh Iyer, Ld. Sr. DR
Hearing: 18/08/2026Pronounced: 21/08/2026

Per, Shri Sonjoy Sarma, JM: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19, is directed against the order under section 250 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’] passed by the National Faceless Appeal Centre [hereinafter referred to as ‘NFAC’], dated 17.10.2025, which in turn arises out of an order passed by assessing officer u/s. 143(3) of the Act, dated 22.03.2021. 02. Brief facts of t

The order continues below.

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