GUJMIN INDUSTRY ASSOCIATION,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

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ITA 1162/AHD/2026Status: DisposedITAT Ahmedabad21 May 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by remanding the matter back to the CIT(Exemption) to reconsider the application afresh, taking into account the assessee's submissions.

What were the facts?

The assessee trust filed an application for registration under Section 12A of the Income Tax Act. The CIT(Exemption) rejected the application for failing to submit substantial documents and provide adequate opportunity for hearing.

What were the issues?

Whether the CIT(Exemption) erred in rejecting the application for registration without providing an adequate opportunity of being heard, violating principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH, AHMEDABAD

Before: Ms SUCHITRA KAMBLE & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Virat Bhavsar, AR
For Respondent: Shri RP Rastogi, CIT. DR
Hearing: 19.05.2026Pronounced: 21.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD BEFORE Ms SUCHITRA KAMBLE, JUDICIAL MEMBER & SHRI NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER I.T.A. No.1162/Ahd/2026 (Assessment Year: N.A) Gujmin Industry Association, The Commissioner of Vs. 2nd Floor Marble & Mineral Income Tax(Exemption), Chamber, Ahmedabad. N/H D.K House Mithakhali, Ahmedabad-380006. [PAN :AABTG710 C] (Appellant) .. (Respondent) Appellant by : Shri Virat Bhavsar, AR Respondent by: Shri RP Rastogi, CIT. DR Date of Hearing 19.05.2026 Date of Pronouncement 21.05.2026 O R D E R PER SUCHITRA KAMBLE, JUDICIAL MEMBER:-

This appeal is filed by the Assessee against the appellate order dated 08.03.2026 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year N.A.

2.

The assessee has raised the following grounds of appeal:

1.

On the facts and in the circumstances of the case, the learned CIT (Exemption) erred in rejecting the application field in Form No.10AB for registration u/s.12A of the IT Act 1961 without providing adequate and reasonable opportunity of being heard to the Appellant, thereby violating the principles of natural justice.

ITA No. 1162/Ahd/2026 Asst. Year : NA - 2– 2. That the learned CIT(E) failed to appreciate that the Appellant had duly filed an application seeking adjournment of the hearing which was neither considered nor disposed of judiciously before passing the impugned order thereby violating the principles of natural justice. 3. That the order passed by the Learned CIT(E) rejecting the application for registration under section 12A is therefore bad in law. 4. The appellant craves leave to add, amend alter or withdraw any of the above grounds of appeal at or before the time of hearing.

3.

The facts of the case are that the assessee is a Trust and filed Form No.10AB for registration u/s.12A of the Act. The Ld. CIT(E) rejected the application for approval u/s. 12A of the Act, since the assessee trust remains un-complied and failed to submit substantial documentary evidences regarding genuineness of the activities of the trust.

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that the assessee-trust failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that

ITA No. 1162/Ahd/2026 Asst. Year : NA - 3– interests of justice would be well served by remanding the matter to the Ld. CIT(E) for consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.

6.

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

The order is pronounced in the open Court on 21.05.2026.

Sd/- Sd/- (NRENDRA PRASAD SINHA) (SUCHITRA KAMBLE) ACCOUNTANT MEMBER JUDICIAL MEMBER (True Copy) Ahmedabad; Dated 21.05.2026 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, अहमदाबाद / ITAT, Ahmedabad

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