HAIHAIY KSHATRIYA KALCHURI SARVAVARGIYA JAISWAL KALAL SAMAJ TRUST OMKARESHWAR,OMKARESHWAR vs. ITO-1, KHANDWA, KHANDWA

ITA 946/IND/2025Status: DisposedITAT Indore21 May 20268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the impugned order to be bad in law and a violation of natural justice. The Tribunal noted that the assessee had submitted a reply and the Revenue had no objection to setting aside the order and remanding the case.

What were the facts?

The assessee, a trust, applied for registration under Section 12A(1)(ac)(vi)-Item B. The CIT(E) rejected the application, citing that the trust's objects were for a particular caste and not the general public, violating Section 13(1)(b). The assessee contended that they submitted a reply to the show-cause notice via email after the e-submission window closed, and the CIT(E) order was passed ex-parte.

What were the issues?

Whether the CIT(E) erred in rejecting the registration application without affording a reasonable opportunity of being heard, and if the order violated principles of natural justice.

Which sections of the Income-tax Act were involved?

Section 12A,Section 13(1)(b),Section 253

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

For Appellant: Ms. Nisha Lahoti, CA
Hearing: 18.05.2026Pronounced: 21.05.2026

Per Paresh M Joshi, J.M.:

This is an Appeal filed by the Assessee under section 253 of the income tax Act 1961,[ herein after referred to as the Act

for the sake of brevity] before this tribunal as and by way of an appeal. The Assessee is aggrieved by the order bearing no:

- ITBA/EXM/F/EXM45/2025-26/1080186701(1) passed by the Ld. CIT (E) dated 30.08.2025, which is hereinafter

referred to as the “Impugned order”.

HAIHAIY KSHATRIYA KALCHURI SARVAVARGIYA JAISWAL KALAL SAMAJ TRUST OMKARESHWAR ITA No. 946/Ind/2025 - A.Y.NIL

2.

Factual Matrix

2.

1 That the assessee being a trust had applied in the form

10AB for the registration u/s 12A (i)

The order continues below.

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