SARASWATI EDUCATION AND CHARITABLE TRUST,BHAVNAGAR vs. CIT(EXEMPTION), AHMEDABAD

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ITA 1176/AHD/2026Status: DisposedITAT Ahmedabad21 May 2026AY 2026-273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(E) rejected the application mechanically without considering the assessee's submissions. Therefore, the matter was restored to the CIT(E) for a fresh decision.

What were the facts?

The assessee trust applied for renewal of registration under Section 12A(1)(ac)(ii) of the Income Tax Act. The CIT(E) rejected the application without providing a proper opportunity to the assessee to present its case.

What were the issues?

Whether the CIT(E) properly afforded an opportunity of being heard to the assessee before rejecting the application for renewal of registration.

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, “D” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SMT. ANNAPURNA GUPTA

For Appellant: Shri Manoj Kumar P. Gohit, A.R, Shri Praveen Verma, CIT. DR
For Respondent: Shri Praveen Verma, CIT. DR
Hearing: 21/05/2026Pronounced: 21/05/2026

Per Sanjay Garg, Judicial Member:

The present appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Exemption), (hereinafter referred to as “CIT(E)”), Ahmedabad dated 09.03.2026.

ITA No.1176/Ahd/2026 [Saraswati Education And Charitable Trust vs. CIT(E) A.Y. 2026-27 - 2 – 2. The assessee in this appeal is aggrieved by the action of the Ld. CIT(E) in rejecting the application of the assessee trust for renewal of the registration u/s.12A(1)(ac)(ii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

3.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected the application of the assessee trust for renewal of the registration u/s. 12A(1)(ac)(ii) of the Act without giving proper opportunity to the assessee trust to present its case and even without considering the relevant details and submissions already furnished by the assessee on record. Ld. Counsel has submitted that only one opportunity was granted by the Ld. CIT(E) to furnish the requisite details against which the assessee trust filed the requisite details, however, the Ld. CIT(E) without considering the same rejected the application of the assessee in a mechanical manner.

4.

Considering the above submissions and going through the impugned order of the Ld. CIT(E), we are of the view that interests of justice will be well served, if the assessee be given an opportunity to present its case before the Ld.CIT(E). Accordingly, the impugned order of the Ld.CIT(E) in relation of the application is hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on the application of the assessee. Needless to say that the Ld.CIT(E) will give proper and adequate opportunity to the assessee to present its case and, thereafter, will

ITA No.1176/Ahd/2026 [Saraswati Education And Charitable Trust vs. CIT(E) A.Y. 2026-27 - 3 –

decide the application on merits in accordance with law. The appeal of the assessee trust is treated as allowed for statistical purpose.

5.

In the result, the appeal filed by the assessee trust is treated as allowed for statistical purposes.

This Order pronounced on 21/05/2026

Sd/- Sd/- (ANNAPURNA GUPTA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 21/05/2026 S. K. SINHA True Copy 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,

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

1.Date of dictation on 21.05.2026 As per format 2.Date on which the typed draft is placed before the Dictating Member 21.05.2026 3.Date on which the approved draft comes to the Sr.P.S./P.S. .05.2026 4.Date on which the fair order is placed before the Dictating Member for Pronouncement .05.2026 5.Date on which the fair order comes back to the Sr.P.S./P.S 21.05.2026 6.Date on which the file goes to the Bench Clerk 21.05.2026 7.Date on which the file goes to the Head Clerk…………. 8.The date on which the file goes to the Asstt. Registrar for signature on the order…………………… 9.Date of Dispatch of the Order………Date Date on which the typed draft is placed before the Dictating Member 19.12.2019Other Member…………………Date on which the approved draft comes to

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