HANSARAJHAI SAVJIBHAI RADADIYA LEUVA PATEL VIDHYARTHI BHAVAN ,JAM-KANDORANA vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 241/RJT/2026Status: DisposedITAT Rajkot25 June 20268 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the principles of natural justice were violated as the assessees were not given sufficient opportunity to be heard. The matters were restored to the CIT(E) for de novo adjudication.

What were the facts?

Twenty appeals were filed by various trusts against ex-parte orders passed by the CIT(E). The assessees argued that they did not appear or submit complete details, and in some cases, there were errors in section numbers cited in their applications.

What were the issues?

Whether the ex-parte orders passed by the CIT(E) violated principles of natural justice, and if the assessees should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)(iii)

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 Gaurang Khakhkhar, Vimal Desai, Brijesh
For Respondent: Shri Abiram Kartikeyan, Ld. CIT(DR)
Hearing: 24/06/2026

Heard together (14 matters)

ITA No. 846/RJT/2026
ITA No. 845/RJT/2026
ITA No. 57/RJT/2026
ITA No. 426/RJT/2026
ITA No. 427/RJT/2026
ITA No. 244/RJT/2026
ITA No. 237/RJT/2026
ITA No. 218/RJT/2026
ITA No. 55/RJT/2026
ITA No. 59/RJT/2026
ITA No. 242/RJT/2026
ITA No. 309/RJT/2026
ITA No. 819/RJT/2025
ITA No. 14/RJT/2026

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. 846/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Shri H D Patel Education and Charitable CIT(Exemption), Ahmedabad Trust Vs. 609,Floor-6, Aayakar Bhawan Nr. Chandresh Nagar, New Meyani Nagar (Vejalpur), Nr: Sachin Tower, 100 Main Road, Foot Road, Anandnagar- Rajkot-360004 Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFTS1744L (अपीलाथ�/Appellant) (��यथ�/Respondent)

आयकरअपीलसं./ITA No. 845/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Karmayogi Vividh Vikaslakshi Sevadayi CIT(Exemption), Ahmedabad Mandal Vs. 609,Floor-6, Aayakar Bhawan Karmayogi Education Zone, New Meyani (Vejalpur), Nr: Sachin Tower, 100 Nagar Main Road, Mavdi Plot, Foot Road, Anandnagar- Rajkot-360004 Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATK9172D (अपीलाथ�/Appellant) (��यथ�/Respondent)

आयकरअपीलसं./ITA No. 361 & 362/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Jalkranti Trust ITO Exemption Ward-1, Rajkot 15 Anmol Apartment, 3 Waniya Wadi, Vs. IT Office, New Aayakar Bhawan Near Patel Wadi Vatika Rajkot, Rajkot-360002 Rajkot - 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATJ4324Q (अपीलाथ�/Appellant) (��यथ�/Respondent)

ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts

आयकरअपीलसं./ITA No. 295 & 296/RJT/2025 (�नधा�रणवष�/Assessment Year: (N.A.) Uttar Bhartiya Kutch Seva Samaj CIT(Exemption), Ahmedabad C/o. Sarda & Sarda (CA), Sakar 1st Floor, Vs. 609,Floor-6, Aayakar Bhawan Dr. Radha-Krishnan Road, Opp. (Vejalpur), Nr: Sachin Tower, 100 Rajkumar College, Rajkot Foot Road, Anandnagar- Rajkot-360001 Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATU5902F (अपीलाथ�/Appellant) (��यथ�/Respondent)

आयकरअपीलसं./ITA No. 57/RJT/2026 (�नधा�रणवष�/Assessment Year: (2019-20) Sudhaben Vallabhbhai Chotai DCIT(INT. TXN.), Rajkot B/No 272 Sun House, Raiji Nagar Vs. Income Tax Office, Aaykar Motibaug Road, Bhawan, Race Course Ring Road, Junagadh 362001, Rajkot – 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AORPC7895L (अपीलाथ�/Appellant) (��यथ�/Respondent)

आयकरअपीलसं./ITA No. 426/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Divyang Navnirman Charitable Trust ITO Exemption Ward-1, Rajkot North Street 2, AT-Vill-Dadiya, Tal & Vs. IT Office, New Aayakar Bhawan, Dist – Jamnagar Race Course Ring Road, Rajkot, Jamnagar - 361012 Rajkot - 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AADTD1488J (अपीलाथ�/Appellant) (��यथ�/Respondent)

आयकरअपीलसं./ITA No. 427/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Shantaben Mohanbhai Devjibhai ITO Exemption Ward-2, Rajkot Dangariya Leuva Patel Samaj Pithadpur Vs. IT Office, New Aayakar Bhawan, At-Pur, Pithadpur 2, Dhutarpar Kalawad, Race Course Ring Road, Rajkot, Dist – Jamnagar Rajkot - 360001 Jamnagar - 361162 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AASTS8897D (अपीलाथ�/Appellant) (��यथ�/Respondent)

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ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts आयकरअपीलसं./ITA No. 244/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Umiya Kadava Patel Seva Samaj CIT(Exemption), Ahmedabad Verval Main Road, b/h. Shyam Shopping Vs. 609,Floor-6, Aayakar Bhawan Centre, at Veraval (Shapar), Rajkot (Vejalpur), Nr: Sachin Tower, 100 Rajkot-360030 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATU3864A (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 237/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Umiya Education Trust Upleta CIT(Exemption), Ahmedabad C/O, V.P. Ghetia High School, Near Vs. 609,Floor-6, Aayakar Bhawan Marketing Yard, Upleta, (Vejalpur), Nr: Sachin Tower, 100 Upleta-360490 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATU0327L (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 218/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Shri Jamkandorna Taluka Rajput Samaj CIT(Exemption), Ahmedabad B/h. Taluka Panchayat, Nr. Telephone Vs. 609,Floor-6, Aayakar Bhawan Exchange, At. Jamkandorna, Dist. Rajkot (Vejalpur), Nr: Sachin Tower, 100 Rajkot-360405 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAMTS8981N (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 55/RJT/2026 (�नधा�रणवष�/Assessment Year: (2024-25) Shri Keshriya Gausala Mandal ITO Exemption Ward-2, Rajkot Navapara, Vadli Chowk, Nr. Zonal IT Office, New Aayakar Bhawan, Vs. Office, Joshipura, Junagadh, Race Course Ring Road, Rajkot, Junagadh - 362002 Rajkot - 360001 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AARTS4259C (अपीलाथ�/Appellant) (��यथ�/Respondent)

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ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts आयकरअपीलसं./ITA No. 59/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Lohana Boarding House CIT(Exemption), Ahmedabad Hari Road, Hari Road Amreli, Vs. 609,Floor-6, Aayakar Bhawan Amreli - 365601 (Vejalpur), Nr: Sachin Tower, 100 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATL4964E (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 240 & 241/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Hansarajbhai Savjibhai Radadiya Leuva CIT(Exemption), Ahmedabad Patel Vidhyarathi Bhawan Vs. 609,Floor-6, Aayakar Bhawan Leuva Patel Vidhyarathi Bhawan, At (Vejalpur), Nr: Sachin Tower, 100 Jamkandorana, Rajkot Foot Road, Anandnagar- Rajkot - 360405 Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATH2111B (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 242/RJT/2026 (�नधा�रणवष�/Assessment Year: (N.A.) Shree Gelaai Seva Samaj Trust CIT(Exemption), Ahmedabad Narendra Bhai K Meghani, Vravjibhuvan Vs. 609,Floor-6, Aayakar Bhawan Bypass Road, Mavdi, Rajkot (Vejalpur), Nr: Sachin Tower, 100 Rajkot - 360005 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAQTS9809K (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 309/RJT/2026 (�नधा�रणवष�/Assessment Year: (2022-23) Aarya Education And Charitable Trust CIT(Exemption), Ahmedabad Ashirwas, 11 Saurashtra Kalakendra 609,Floor-6, Aayakar Bhawan Vs. Society, 150 Feet Ring Road, Rajkot (Vejalpur), Nr: Sachin Tower, 100 Rajkot – 360007 Foot Road, Anandnagar- Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAKTA3604Q (अपीलाथ�/Appellant) (��यथ�/Respondent)

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ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts आयकरअपीलसं./ITA No. 819/RJT/2025 (�नधा�रणवष�/Assessment Year: (N.A.) Momin Utkarsh Education And CIT(Exemption), Ahmedabad Charitable Trust Vs. 609,Floor-6, Aayakar Bhawan Gulshan Park Chandrapur Highway, (Vejalpur), Nr: Sachin Tower, 100 Wakaner, Morbi Foot Road, Anandnagar- Morbi - 363621 Prahladnagar Road, Ahmedabad Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAJTM9700E (अपीलाथ�/Appellant) (��यथ�/Respondent) आयकरअपीलसं./ITA No. 14/RJT/2026 (�नधा�रणवष�/Assessment Year: (2026-27) Joshi Tribhovan Tulsi kalavni CIT(Exemption), Ahmedabad Mandal, Rajkot Vs. 609,Floor-6, Aayakar Bhawan Sanjay, Shreevivakand NGR Society (Vejalpur), Nr: Sachin Tower, 100 Foot Race Course Ring Road Rajkot Road, Anandnagar-Prahladnagar Road, Rajkot - 360001 Ahmedabad - 380015 �थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAATJ1349P (अपीलाथ�/Appellant) (��यथ�/Respondent) Appellant by : Shri Gaurang Khakhkhar, Vimal Desai, Brijesh Parekh, Viral Vajani, Mehul Ranpura, Sandeep R Bhuva, Darshak Thakkar, Sumit Shingala, Bakul Ganatra, Respondent by : Shri Abiram Kartikeyan, Ld. CIT(DR) Date of Hearing : 24/06/2026 : 25/06/2026 Date of Pronouncement

ORDER Per, Bench: Captioned twenty 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) ].

2.

Since, the issue involved in all these 20 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. Page 5 of 8

ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts 3. At the outset, the Ld. Counsel for the different assessees, ( Shri Gaurang Khakhkhar, Vimal Desai, Brijesh Parekh, Viral Vajani, Mehul Ranpura, Sandeep R Bhuva, Darshak Thakkar, Sumit Shingala, Bakul Ganatra,) 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 case before the Ld.CIT(E), hence, the matter may be restored back to the file of the Ld.CIT(E) for fresh adjudication.

4.

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.

5.

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 20 appeals of different assessees-trust, in some cases no and details and documents Page 6 of 8

ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts 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 20 appeals, cannot be adjudicate 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).

6.

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.

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. Page 7 of 8

ITA No.846/Rjt/2026 Sh. H D Patel Education and Charitable Trust and 19 other trusts

8.

Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the all these 20 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 20 appeals are as follows:

ITA No. 846/RJT/2026, ITA No. 845/RJT/2026, ITA No. 361 & 362/RJT/2026, ITA No. 295 & 296/RJT/2026, ITA No. 57/RJT/2026, ITA No. 426/RJT/2026, ITA No. 427/RJT/2026, ITA No. 244/RJT/2026, ITA No. 237/RJT/2026, ITA No. 218/RJT/2026, ITA No. 55/RJT/2026, ITA No. 59/RJT/2026, ITA No. 240 & 241/RJT/2026, ITA No. 242/RJT/2026, ITA No. 309/RJT/2026, ITA No. 819/RJT/2026, ITA No. 14/RJT/2026

9.

Therefore, all these above 20 appeals filed by the different assessees-trusts are allowed for statistical purposes. Order is pronounced in the open Court on 25/06/2026.

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: 25/06/2026 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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