GOKALDAS VELJI SINOJIA KADAVA PATIDAR BHAVAN DHORAJI,DHORAJI vs. THE COMMISSIONER OF INCOME TAX (EXEMPTION) , AHMEDABAD

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ITA 239/RJT/2026Status: DisposedITAT Rajkot30 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(Exemption) to re-examine the issue after considering modified object clauses and supporting documents to be provided by the assessee.

What were the facts?

The assessee applied for registration under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961. The CIT(Exemption) rejected the application due to a violation related to the trust's object clause concerning a specific community.

What were the issues?

Whether the rejection of the trust's registration was justified based on its object clause, and if modifications made by the assessee warrant reconsideration.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(ii),Section 12AB(4)

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: Shri Vimal Desai, Ld. AR
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. 239/RJT/2026 [ �नधा�रण वष�/Assessment Year: - ] Gokaldas Velji Sinojia Kadava Patidar The Commissioner of Income Tax Bhavan Dhoraji (Exemption) Vs. Upleta Road, Dhoraji-360410 609, Floor-6, Aayakar Bhawan Gujarat (Vejalpur), Nr Sachin Tower, 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad-380015 Gujarat �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQTG1449B (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Vimal Desai, Ld. AR 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 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, dated 30.12.2025. While ITA No. 239/RJT/2026 relates to rejection of approval u/s. 12A(1)(ac)(ii) of the Act, 1961.

ITA No. 239/RJT/2026 Gokuldas Velji Sinojia Kadva Patidas Bhavan Dhoraji 02. Brief facts of the case are that the assessee filed an application in Form No. 10AB under clause (ii) of clause (ac) of sub-section (1) of Section 12A of the Income Tax Act, 1961 seeking registration under the provisions of the Act.

3.

The application filed by the assessee was rejected by the learned CIT(Exemption) on the ground of specific violation of clause (d) of the Explanation to Section 12AB(4) of the Income Tax Act. According to the learned CIT(Exemption), one of the objects of the trust related to a particular specified community and, therefore, the application was not found to be in conformity with the statutory requirements.

4.

Before us, the learned Authorised Representative submitted that at the time of cancellation/rejection of the provisional registration, certain modifications had already been made in the object clause of the trust. It was further submitted that if the matter is restored to the file of the learned CIT (Exemption), the assessee shall furnish all necessary documents and comply with all requirements for proper adjudication of the issue.

5.

On the other hand, the learned Departmental Representative did not raise any serious objection to the prayer made on behalf of the assessee.

6.

We have heard the rival submissions and perused the material available on record. Considering the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the matter to the file of the learned CIT (Exemption) with a direction to examine the issue afresh in accordance with law after considering the modified object clauses and all supporting documents to be furnished by the assessee.

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ITA No. 239/RJT/2026 Gokuldas Velji Sinojia Kadva Patidas Bhavan Dhoraji 07. The assessee is also directed to extend full cooperation and furnish all requisite documents and details as may be called for by the learned CIT (Exemption) during the course of proceedings.

8.

Accordingly, 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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