SHRI RAMOS EDUCATION TRUST,SABARKANTHA vs. CIT(EXEMPTION), AHMEDABAD

These are two appeals filed by the same Assessee-Trust against two separate Orders passed by the Learned Commissioner of Income-Tax (Exemption), Ahmedabad [hereinafter referred to as the ‘CIT(E)’] denying registration under Section 12A and approval under Section 80G of the Income Tax Act, 1961 [hereinafter referred to as ‘the Act’].

We would first take up ITA No. 1409/AHD/2026 preferred by the Assessee challenging the Order, dated 07/03/2026, passed by Learned CIT(E) whereby the application filed by the Assessee in Form No. 10AB under Section 12A of the Act was rejected.

The Assessee has raised following grounds of appeal in ITA No.1409/AHD/2026:

The relevant facts in brief are that the application filed by the Assessee in Form No.10AB for renewal of registration under Section 12A of the Act was rejected by the Learned CIT(E) on the ground that the Assessee had failed to submit the requisite details/documents to establish the genuineness of the charitable activities and the conduct of operations of the Assessee-trust in consonance with its objects.

Aggrieved by the rejection order passed by the Learned CIT(E), the Assessee has preferred the present appeal before this Tribunal on the grounds reproduced in Paragraph 3 above.

The Learned Authorised Representative for the Assessee appearing before us, at the outset, sought another opportunity to make out a case for renewal of registration. It was submitted that the Assessee was earlier granted registration vide Order, dated 07/04/2022, therefore there was no reason to doubt the nature of activities carried on by the Assessee-trust. Further, it was submitted that the Assessee was possession of all relevant details/documents. However, the same could not be submitted before the Learned CIT(E) as reasonable opportunity of being heard was not granted to the Assessee.

Per Contra, the Learned Departmental Representative submitted that the Assessee had neither filed relevant documents/details along with the application nor did the Assessee come forward to file the same in response to notice(s) issued by the Learned CIT(E). Therefore, there was no infirmity in the order passed by the Learned CIT(E).

We have considered the rival contentions and have perused the material available on record. The Assessee has contended that the documents/details, though available, could not be filed before the Learned CIT(E) since reasonable opportunity of being heard was not granted to the Assessee. We note that the Learned CIT(E) had rejected the application after affording solitary opportunity to the Assessee on 11/02/2026. It is the contention of the Assessee that the notice granting the aforesaid opportunity was also not received by the Assessee. Given the aforesaid, we are of the view that the interest of justice would be met in case another opportunity is granted to the Assessee to furnish the relevant documents/details/submissions for consideration of the Learned CIT(E). Accordingly, we set aside the impugned order and restore the application filed by the Assessee back to the file of the Learned CIT(E) with the directions to adjudicate the said application afresh after taking into consideration the relevant documents/details/submission filed by the Assessee and after granting the Assessee a reasonable opportunity of being heard. The Assessee is directed to place on record the present/correct postal and email address for communication of notice/order. It is clarified that in case the Assessee fails to comply with the above directions to place on record correct/present postal and email address; or fails to file documents/submission; or fails to enter appearance before the Learned CIT(E), the Learned CIT(E) would be at liberty to adjudicate the application based upon the material on record. The Assessee is also directed to be vigilant and track the proceedings through Income Tax Business Application (ITBA) Portal.

In view of the above, Ground No 1 raised by the Assessee is allowed for statistical purposes while all the other Grounds raised by the Assessee are dismissed as having been rendered infructuous without returning any findings on merits.

In the result, the present appeal (ITA No.1409/AHD/2026) preferred by the Assessee is partly allowed.

We would next take up ITA No.1410/AHD/2026 preferred by the Assessee challenging the Order, dated 07/03/2026, passed by Learned CIT(E) whereby the application filed by the Assessee for renewal of approval under Section 80G(5) of the Act was rejected.

The Assessee has raised following grounds of appeal in ITA No.1410/AHD/2026 :

On perusal of the order impugned it is apparent that the application filed by the Assessee for seeking renewal of approval under Section 80G(5) of the Act was dismissed by the Learned CIT(E) without granting a reasonable opportunity of being heard. Row No. 10 of the impugned order in Form 10AD does not specify any dates on which opportunity of being heard was granted to the Assessee. Therefore, we are of the view that the interest of justice would be met in case another opportunity is granted to the Assessee to furnish the relevant documents/details/submissions for consideration of the Learned CIT(E). Accordingly, we set aside the impugned order and restore the application filed by the Assessee back to the file of the Learned CIT(E) with the directions to adjudicate the said application afresh after taking into consideration the relevant documents/details/submission filed by the Assessee and after granting the Assessee a reasonable opportunity of being heard. The Assessee is directed to place on record the present/correct postal and email address for communication of notice/order. It is clarified that in case the Assessee fails to comply with the above directions to place on record correct/present postal and email address; or fails to file documents/submission; or fails to enter appearance before the Learned CIT(E), the Learned CIT(E) would be at liberty to adjudicate the application based upon the material on record. The Assessee is also directed to be vigilant and track the proceedings through Income Tax Business Application (ITBA) Portal.

In view of the above, we set aside the impugned order passed by Learned CIT(E) and restore the application filed by the Assessee seeking renewal of approval under Section 80G(5) of the Act back to the file of the Learned CIT(E) with the directions to adjudicate the said application afresh after taking into consideration the adjudication of Act; relevant documents/details/submission filed by the Assessee in support of application seeking registration under Section 80G(5) of the Act and after granting the Assessee a reasonable opportunity of being heard.

In view of the above, Ground No 1 raised by the Assessee is allowed for statistical purposes while all the other Grounds raised by the Assessee are dismissed as having been rendered infructuous without returning any findings on merits.

In the result, the present appeal (ITA No. 1410/AHD/2026) preferred by the Assessee is partly allowed.

In conclusion, both appeals the appeals are partly allowed.

""यथ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.