SHAIKH DAWOODBHAI SAHEB DARGAH LIMBDI,SURENDRANAGAR vs. CIT(EXEMPTION), AHMEDABAD
What did the Tribunal hold?
The Tribunal restored all 40 appeals back to the file of the CIT(E) for fresh adjudication. This was done to provide the trusts with an opportunity to present their cases, submit additional evidence, and ensure compliance with the principles of natural justice.
What were the facts?
Several charitable trusts filed appeals against orders passed by the CIT(Exemption). In many cases, the trusts failed to appear before the CIT(E) or did not provide complete documentation, leading to ex-parte orders. Some applications also contained errors in quoting section numbers.
What were the issues?
Whether the trusts were denied a fair opportunity to present their case before the CIT(E) due to procedural lapses and lack of documentation, and if the matter should be remanded for fresh adjudication.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, Rajkot Bench, Rajkot
Before: Dr. Arjun Lal Saini & Shri Sonjoy Sarma
Heard together (24 matters)
Read from the judgment's own cause title. This page is filed under one of them.
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
आयकरअपीलसं./ITA No. 747/RJT/2025 (�नधा�रणवष�/Assessment Year: (N.A.) Ladhabhai Zaverchand Charitable The Income Tax Officer, Foundation Trust, Vs. Ward-1,(Exemption), C/o Overseas Alloy Steel, Rajkot. Plot no 2335, IT-Office, New Aayakar Bhawan GIDC Lodhika Industrial Estate, Race Course Road, Metoda, Rajkot – 360021 Rajkot-360021 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTL1841P (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 804/RJT/2025 (�नधा�रणवष�/Assessment Year: (N.A.) Madhav Gau Seva Trust, CIT(Exemption), Ahmedabad AI Vaghasia Opp Nilkanth Temple, Vs. 609,Floor-6, Aayakar Bhawan Near New Bus Stand Dhoraji, (Vejalpur), Nr: Sachin Tower, 100 Rajkot-360410 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFTM2408M (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 56/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Annapurna Prasad Gruh Trust Upleta, CIT(Exemption), Ahmedabad Shri Vinodrai Jamnadas Ghiya, Vs. 609,Floor-6, Aayakar Bhawan Gandhi Chowk Upleta, (Vejalpur), Nr: Sachin Tower, 100 Upleta-360490. Foot Road, Anandnagar- Gujarat. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATA2887P (अपीलाथ�/Appellant) (��यथ�/Respondent)
ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts
आयकरअपीलसं./ITA No. 184/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Gujarati Halari Samvay Chaturvedia CIT(Exemption), Ahmedabad Modh Brahmin A B Uday Mandal, Vs. 609,Floor-6, Aayakar Bhawan C/o Prem Enterprises 305 B, (Vejalpur), Nr: Sachin Tower, 100 City Point Opp Town Hall, Foot Road, Anandnagar- Jamnagar-361001. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG3095K (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 380/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Bhinsara Jain Mahajan, The Income Tax Officer, A 502, Accord Building, Vs. Ward-1,(Exemption), Dr. Charat Singh Colony, Rajkot. Chakala Mide S.O, IT-Office, New Aayakar Bhawan, Mumbai-400093. Vatiaka, Rajkot – 360001. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATB4652R (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 384/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Visha Oswal Murti Pujak Jain Sangh The Income Tax Officer, Ghanithar, Vs. Ward-2, Jain Sangh Ghanithar Village, Gandhidham, Ghanithar, Gandhidham – 370201. Rapar, Kutch-370155. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTV1020F (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA Nos. 550 & 551/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) RA Charitable Trust, CIT(Exemption), Ahmedabad CO 77 India Metal Founder 2, 609,Floor-6, Aayakar Bhawan Vs. Maninagar, Mavdi Plot, (Vejalpur), Nr: Sachin Tower, 100 Rajkot-360004. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATR6772L (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA Nos. 516/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Dargah E Maulal Masood Saheb And CIT(Exemption), Ahmedabad Shaikh Gulamhusain Saheb Dhrangadhra, 609,Floor-6, Aayakar Bhawan Vs. Bohara Musafirkhana Vora Roja, (Vejalpur), Nr: Sachin Tower, 100 Dhrangadhra, Foot Road, Anandnagar- Surrendranagar-363001. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATD5004B (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA Nos. 527/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shri Ayyappa Seva Samiti, CIT(Exemption), Ahmedabad Ayyappa Temple, Parsana Nagar, 609,Floor-6, Aayakar Bhawan Vs. Main Road, (Vejalpur), Nr: Sachin Tower, 100 Rajkot-360001. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAGTS9673M (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 531/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shaikh Dawoodbhai Saheb Dargah CIT(Exemption), Ahmedabad Limbdi, Vs. 609,Floor-6, Aayakar Bhawan Darul Imarat, Vora Vad Limdi, (Vejalpur), Nr: Sachin Tower, 100 Dist. Surendranagar, Foot Road, Anandnagar- Surendranagar-363421. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTS3313H (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA Nos. 539 & 540/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shree Pushtimargiy Dwarkadhish Haveli CIT(Exemption), Ahmedabad Trust, Vs. 609,Floor-6, Aayakar Bhawan C/O. Haveli mandir, (Vejalpur), Nr: Sachin Tower, 100 Kashmira Chowk Amreli,
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts Amreli-365601. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATS9997G (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA Nos. 553 & 544/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Bagasara Sarvangi Vikas Trust, CIT(Exemption), Ahmedabad Pranlal O Raiththha, Vs. 609,Floor-6, Aayakar Bhawan Main Bazar, (Vejalpur), Nr: Sachin Tower, 100 Bagasara Foot Road, Anandnagar- Amreli-365440. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATB2198J (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 507/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Syedi Lokmanji Saheb Mazar Property CIT(Exemption), Ahmedabad Trust, Vs. 609,Floor-6, Aayakar Bhawan Palace Road, (Vejalpur), Nr: Sachin Tower, 100 Wankaner, Foot Road, Anandnagar- Rajkot-363621. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETS5237M (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 504/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Swami Lilashah Charitable Trust, CIT(Exemption), Ahmedabad C/O Mis Rupam Processors Station Road, Vs. 609,Floor-6, Aayakar Bhawan Jetpur, (Vejalpur), Nr: Sachin Tower, 100 Rjkot-360370. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAITS9545E (अपीलाथ�/Appellant) (��यथ�/Respondent)
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts आयकरअपीलसं./ITA No. 495/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Sri Morbi Satwara Gnati Ashram Trust, CIT(Exemption), Ahmedabad Nr. Kenal Ravapar Road, Vs. 609,Floor-6, Aayakar Bhawan Morbi, (Vejalpur), Nr: Sachin Tower, 100 Rjkot-363641. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTM4016H (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 492/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Dawoodi Bohra Masjit And Qabrastan, CIT(Exemption), Ahmedabad Bohra Masjit Vorawad, Vs. 609,Floor-6, Aayakar Bhawan Gariyadhar, (Vejalpur), Nr: Sachin Tower, 100 Bhavnagar-364505. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATD4724C (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 491/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Dawoodi Bohra Jamaat Trust (Zakavi CIT(Exemption), Ahmedabad Mohalla) Rajkot, Vs. 609,Floor-6, Aayakar Bhawan Behind Gandhi Society, (Vejalpur), Nr: Sachin Tower, 100 Jamnagar Road, Foot Road, Anandnagar- Krishna Nagar Main Road, Prahladnagar Road, Ahmedabad Madhaw Panwali ST No.9, Ahmedabad - 380015 Madhapa Rajkot, Rjkot-360006. �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTD7686A (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 479/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Rajkot Machukathiya Sai S Utar Gnati, CIT(Exemption), Ahmedabad 24 Vijay Plot Rajkot, Vs. 609,Floor-6, Aayakar Bhawan Rajkot-360002. (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATR5728E (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 637/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Mahadev Seva Charitable Trust, CIT(Exemption), Ahmedabad Plot No.98-99, Ward No.7/C, 609,Floor-6, Aayakar Bhawan Vs. Gandhidham, (Vejalpur), Nr: Sachin Tower, 100 Gandhidham-370201. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAJTM3386J (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 660/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Gandhigram Swetamber Murtipujak Jain CIT(Exemption), Ahmedabad Sangh Rajkot, Vs. 609,Floor-6, Aayakar Bhawan 80 Neminath Society, (Vejalpur), Nr: Sachin Tower, 100 Raiya Road, Foot Road, Anandnagar- Gandhigram, Prahladnagar Road, Ahmedabad Rajkot-360005. Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATG1529L (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA Nos. 689-690/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Damnagar Taluka Kalyan Mandal, CIT(Exemption), Ahmedabad Post-Damnagar, Vs. 609,Floor-6, Aayakar Bhawan Dist. Amreli, (Vejalpur), Nr: Sachin Tower, 100 Amreli-365220. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATD1705F (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 694/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Ladhabapa Charitable And Welfare Trust, CIT(Exemption), Ahmedabad Shraddha Estate, 3rd Floor, Vs. 609,Floor-6, Aayakar Bhawan Tagore Marg, (Vejalpur), Nr: Sachin Tower, 100 Virani High school Chowk, Foot Road, Anandnagar- Rajkot-360002. Prahladnagar Road, Ahmedabad Ahmedabad - 380015
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATL2581K (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 696/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Sheikh Mohmed Jehangirmyya Fund, The Income Tax Officer, Matri, Opp. Adhyapan, (Exemption), Ward-2, Vs. Porbandar Road, Rajkot. Mangrol, IT-Office, New Aayakar Bhawan Dist. Junagadh, Race Course Road, Mangrol-362265. Rajkot – 360021 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAETS6013K (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA Nos. 698-699/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shree Vivekanand Kenvani Mandal, CIT(Exemption), Ahmedabad Vanpari, Vs. 609,Floor-6, Aayakar Bhawan Padadhari, (Vejalpur), Nr: Sachin Tower, 100 Rajkot-360110. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQAS2980J (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 718/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Samta Education & Charitable Trust, CIT(Exemption), Ahmedabad Sukhsar, Chotila, Vs. 609,Floor-6, Aayakar Bhawan Dist. Surendranagar, (Vejalpur), Nr: Sachin Tower, 100 Surendranagar-363520. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AACTS3746D (अपीलाथ�/Appellant) (��यथ�/Respondent)
आयकरअपीलसं./ITA No. 723/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shri Leuva Patel Charitable Trust Amreli, CIT(Exemption), Ahmedabad 1st Floor, Nr. Narayan Market Yard Road, Vs. 609,Floor-6, Aayakar Bhawan Amreli-365601. (Vejalpur), Nr: Sachin Tower, 100
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKTS1697M (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No.777 /RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shri Amit J Gadhvi Memorial Charitable CIT(Exemption), Ahmedabad Trust, Vs. 609,Floor-6, Aayakar Bhawan THX 72 Ward 2A, Opp Maitri School, (Vejalpur), Nr: Sachin Tower, 100 Adipur Kutch Gandhidham, Foot Road, Anandnagar- Kutch-370205. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFTS9399P (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 779/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Kutch Gadhvi Samajik Utkarsh Trust, CIT(Exemption), Ahmedabad C/O Gadhvi Samajwadi, Vs. 609,Floor-6, Aayakar Bhawan At Morjar, (Vejalpur), Nr: Sachin Tower, 100 Post Vithon, Foot Road, Anandnagar- Kutch-370675. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AABTK9253E (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 805/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Siddhi Vinayak Education Trust, CIT(Exemption), Ahmedabad Near Pashu Davakahana, Vs. 609,Floor-6, Aayakar Bhawan Saru Section Road, (Vejalpur), Nr: Sachin Tower, 100 Jamnagar-361008. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTS7934A (अपीलाथ�/Appellant) (��यथ�/Respondent)
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts आयकरअपीलसं./ITA Nos. 809-810/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) The Veraval Education Society, CIT(Exemption), Ahmedabad Raj Mahel Road, Vs. 609,Floor-6, Aayakar Bhawan Rajendra Bhuvan Road, (Vejalpur), Nr: Sachin Tower, 100 Rajkot-362265. Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATT2163M (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA Nos. 811-812/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Shri Jeevan Vidya Uttajak Kedvani CIT(Exemption), Ahmedabad Mandal,Junagadh Vs. 609,Floor-6, Aayakar Bhawan Kevani Mandal, Shanti Sadan, (Vejalpur), Nr: Sachin Tower, 100 Station Road, Chorvad, Foot Road, Anandnagar- Dist. Junagadh, Prahladnagar Road, Ahmedabad Jungagh-362250. Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATS9041H (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA Nos. 847-848/RJT/2026 (�नधा�रणवष�/Assessment Year: (NA) Sheth Shri Dosabhai Lalchand Education CIT(Exemption), Ahmedabad Medical And Charitable Trust, Vs. 609,Floor-6, Aayakar Bhawan Trust Jain Gujar Wadi, (Vejalpur), Nr: Sachin Tower, 100 Vaniyavad Bhuj, Foot Road, Anandnagar- Kutch-370001. Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQTS6091R (अपीलाथ�/Appellant) (��यथ�/Respondent)
Appellant by : Shri Fenil H Mehta, Darshak Thakkar, Paras Savla, Surji Chheda, Vimal Desai, Bakul Ganatra, Gaurav Manek, Ms. Devina Patel, VP Sutaria, Mehul Ranpura, Kalpesh Doshi Respondent by : Shri Ravinder Sindhu, Ld. CIT(DR) Date of Hearing : 30/06/2026 : 30/06/2026 Date of Pronouncement
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts
ORDER Per Bench: Captioned forty appeals filed by the different assessees-trust, are directed against the separate orders passed by the Commissioner of Income Tax(Exemption) [hereinafter referred to as “Ld.CIT(E) ].
Since, the issue involved in all these 40 appeals are common and identical, therefore, these appeal have been clubbed and heard together and a consolidated order is being passed by the sake of convenience and brevity. 3. At the outset, the Ld. Counsel for the different assessees, ( Shri Fenil H Mehta, Darshak Thakkar, Paras Savla, Surji Chheda, Vimal Desai, Bakul Ganatra, Gaurav Manek, Ms. Devina Patel, VP Sutaria, Mehul Ranpura, Kalpesh Doshi,) argued before the Bench that various orders passed by the Ld.CIT(E) are an ex-parte orders, as these assessees did not appear and did not submit the details and documents before ld.CIT(E ). In some cases, only part details and documents were submitted before ld.CIT(E). In some assessees’ cases there were mistakes in quoting the section number ( wrong section) in the application for registration under section 12A of the Act and approval application filed under section 80G(5) (iii) of the Act. In most of the cases, the assessee never appeared before ld.CIT(E) and never filed the details and documents therefore, ld.CIT(E) passed the ex-parte order. Therefore, all the Ld.Counsels for these different assessees requested the Bench that the matter may be restored back to the file of the Ld.CIT(E), so that these trusts can file the additional documents and evidences and other required documents and details which were required by the Ld.CIT(E) for fresh adjudication. Therefore, all the Ld. Counsels for these assessees-trust submitted that one more opportunity should be given to these assessees-trusts to plead their
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts case before the Ld.CIT(E), hence, the matter may be restored back to the file of the Ld.CIT(E) for fresh adjudication.
On the other hand, the Ld. CIT-DR for the Revenue did not have any objection, if these appeals of different assessees are restored back to the file of the Ld.CIT(E) for fresh adjudication of registration matters under section 12A and approval matters under section 80G(5) (iii) of the Act.
We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. We note that in these 40 appeals of different assessees-trust, in some cases no any details and documents were filed before the Ld.CIT(E), and in few cases, only part details and documents were filed before the Ld.CIT (E ). In some assessees’ cases there were mistakes in quoting the section number ( wrong section) in the application for registration under section 12A of the Act and approval application filed under section 80G(5) (iii) of the Act. In most of the cases, the assessee never appeared before ld.CIT(E) and never filed the details and documents therefore, ld.CIT(E) passed the ex-parte order. Therefore, considering these facts, these all 40 appeals, cannot be adjudicated on merit, as the relevant documents and evidences were not furnished by these assessees -trusts before the Ld.CIT(E). Therefore, we are of the view that one more opportunity should be given to all these assessees-trusts to plead their cases before the Ld.CIT(E).
Considering the above facts, we note that these assessees-trusts have not given sufficient opportunity of being heard and could not plead their cases successfully before the Ld. CIT(E). We note that the Ld. CIT(E) did not discuss the assessees’ case on merits based on the part material available before him hence it is a violation of principle of natural justice.
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts 7. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. We note that the Hon’ble Supreme Court in M.S.Gill vs The Chief Election Commission 1978 AIR SC 851 held “The dichotomy between administrative and quasi-judicial function vis-à-vis the doctrine of natural justice is presumably obsolescent after Kraipak (A.K. Kraipak vs UOI AIR 1970 SC 150) which makes the water-shed in the application of natural justice to administrative proceedings. The rules of natural justice are rooted in all legal systems and are not any new theology. They are manifested in the twin principles of nemo judex in parte sua (no person shall be a judge in his own case) and audi alterem partem (the right to be heard). It has been pointed out that the aim of natural justice is to secure justice.
Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the all these 40 appeals back to the file of Ld.CIT(E) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to these trusts. It is needless to say that these assessees- trusts will be at liberty to adduce any evidences as deemed relevant before the Ld.CIT(E) at the time of proceedings in consequence to this order and the Ld.CIT(E) shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and judicious. The details of these 40 appeals are as follows: ITA No. 747/RJT/2025, ITA No. 804/RJT/2025, ITA No. 56/RJT/2026 ITA No. 184/RJT/2026, ITA No. 380/RJT/2026, ITA No. 384/RJT/2026, ITA Nos. 550 & 551/RJT/2026, ITA No. 516/RJT/2026, ITA No. 527/RJT/2026, ITA No. 531/RJT/2026, ITA Nos. 539 & 540 /RJT/2026, ITA Nos. 553 & 544/RJT/2026, ITA No.507/Rjt/2026 ITA No. 504/RJT/2026, ITA No. 495/RJT/2026, ITA No. 492/RJT/2026, ITA No. 491/RJT/2026, ITA No.479/Rjt/2026, ITA No.637/Rjt/2026, ITA No.660/RJT/2026, ITA nos.689-690/RJT/2026, ITA No.694/Rjt/2026, ITA ITA No.696/Rjt/2026, ITA Nos.698-699/Rjt/2026, ITA No.718/RJT/2026, No.723/RJT/2026, ITA No.777/RJT/2026, ITA No.779/RJT/2026, ITA
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ITA No.747/Rjt/2025 Ladhabhai Zaverchand Charitable Foundation Trust with 39 other trusts No.805/RJT/2026, ITA Nos.809-810/RJT/2026, ITA Nos.811-812/RJT/2026, ITA Nos.847-848/RJT/2026 9. Therefore, all these above 40 appeals filed by the different assessees-trust are allowed for statistical purposes.
Order is pronounced in the open Court on 30/06/2026.
Sd/- Sd/- [Shri Sonjoy Sarma] [Dr. Arjun Lal Saini] �याियक सद�य/Judicial Member S लेखा सद�य/Accountant Member राजकोट/Rajkot (True Copy) ि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
Sr. Private Secretary ITAT, Rajkot
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