HINDU DHOBI SAMAJ TRUST- SAVARKUNDLA,SAVARKUNDLA vs. ITO EXEMPTION WARD 2 RAJKOT, RAJKOT

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ITA 186/RJT/2026Status: DisposedITAT Rajkot30 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and, noting that the application was rejected without adjudication on merits, restored the matter to the CIT(Exemption) for a fresh examination. The assessee was directed to provide all necessary documents and cooperate.

What were the facts?

The assessee trust applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The application was rejected by the CIT(Exemption) due to the assessee's failure to furnish supporting documents and details.

What were the issues?

Whether the CIT(Exemption) was justified in rejecting the application for registration without a proper adjudication on merits due to non-compliance by the assessee.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii)

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 Respondent: Shri Abiram Kartikeyan S., Ld. CIT(DR)
Hearing: 24/06/2026Pronounced: 30/06/2026

आयकर अपीलीय अिधकरण, राजकोट �यायपीठ, राजकोट। In The Income Tax Appellate Tribunal, Rajkot Bench, Rajkot Before Dr. Arjun Lal Saini, Accountant Member And Shri Sonjoy Sarma, Judicial Member

आयकर अपील सं./ITA No. 186/RJT/2026 [ �नधा�रण वष�/Assessment Year: - ] Hindu Dhobi Samaj Trust- Savarkundla ITO, Exemption Ward 2 Rajkot 2 Inzuda Gait, Open New Water Tank, It-Office, New Aayakar Bhawan, Vs. Savarkundla-36451 Vatiaka, Rajkot-360001 Gujarat Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTH4110J (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : None Respondent by : Shri Abiram Kartikeyan S., Ld. CIT(DR) Date of Hearing : 24/06/2026 Date of Pronouncement : 30/06/2026

:: ORDER :: Per, Shri Sonjoy Sarma, JM:

This appeal has been filed by the assessee against the order dated 30.10.2025 passed by the learned Commissioner of Income Tax (Exemption), whereby the application filed by the assessee under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961 was rejected.

2.

Brief facts of the case are that the assessee had filed an application seeking renewal/registration under the provisions of Section 12A of the Act. However, the learned CIT (Exemption) observed that the assessee had neither furnished the

ITA No. 186/RJT/2026 Hindu Dhobi Samaj Trust supporting documents nor filed any submissions/details as called for during the course of proceedings. Accordingly, due to non-compliance on the part of the assessee, the application came to be rejected.

3.

At the time of hearing, we noticed that there was a delay of 46 days in filing the appeal. An application for condonation of delay had been filed stating the reasons for such delay. After considering the same, we condone the delay and proceed to adjudicate the appeal on the merits of the case.

4.

On the date of hearing before us, none appeared on behalf of the assessee despite service of notice by the Registry. Therefore, we proceeded to hear the matter with the assistance of the learned Departmental Representative and perused the material available on record.

5.

The learned Departmental Representative submitted that the application filed by the assessee was rejected by the learned CIT (Exemption) due to non-compliance and failure to furnish the requisite details and supporting documents.

6.

We have heard the submissions and examined the material available on record. We find that the application for renewal/registration of the trust was rejected due to non-compliance on the part of the assessee without adjudication on the merits of the case.

7.

We, after going through the material available on record, we are of the view that in the interest of justice and fair opportunity of being heard, one more opportunity deserves to be granted to the assessee for substantiating its claim.

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ITA No. 186/RJT/2026 Hindu Dhobi Samaj Trust 08. Accordingly, we restore the matter to the file of the learned CIT (Exemption) with a direction to examine the issue afresh in accordance with law after providing adequate opportunity of hearing to the assessee. The assessee is directed to furnish all supporting documents and cooperate in the proceedings without seeking unnecessary adjournments.

9.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on this 30th day of June, 2026.

Sd/- Sd/- [ Dr. Arjun Lal Saini ] [ Shri Sonjoy Sarma ] लेखा सद�य/Accountant Member �याियक सद�य/Judicial Member राजकोट/Rajkot िदनांक/ Date: 30/06/2026 Copy of the order forwarded to : 1. The assessee 2. The Respondent 3. CIT 4. The CIT(A) 5. DR, ITAT, Rajkot 6. Guard File By order //True Copy// Sr. Private Secretary ITAT, Rajkot

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