VITTHAL RAKHUMAI CHERITABLE TRUST,VADODARA vs. CIT(EXAMPTION)-AHMEDABAD, AHMEDABAD

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ITA 1301/AHD/2026Status: DisposedITAT Ahmedabad19 June 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order, allowing the assessee an opportunity to present its case. The matter was restored to the CIT(E) for a fresh decision after providing adequate opportunity.

What were the facts?

The assessee trust applied for final registration under Section 12A(1)(ac)(iii). The CIT(E) issued notices via email, which were not received by the trustees. Consequently, the application was rejected ex-parte.

What were the issues?

Whether the rejection of the registration application without proper notice and opportunity to the assessee was justified.

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(iii)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Sudhanshu Parekh, A.R, Shri Kiran Unavekar, CIT. DR
For Respondent: Shri Kiran Unavekar, CIT. DR
Pronounced: 19/06/2026

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 19.02.2024.

ITA No.1301/Ahd/2026 [Vitthal Rakhumai Cheritable Trust vs. CIT(E) A.Y. 2024-25 - 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 the final registration u/s 12A(1)(ac)(iii) of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

3.

Ld. Counsel for the assessee inviting our attention to the impugned order of the Ld. CIT(E) submitted that the Ld.CIT(E) had issued two notices through email to the assessee trust calling for certain details and explanations for the purpose of ascertaining the genuineness of the activities of the assessee trust. However, the said email/notices did not come to the notice of the trustees of the assessee trust and, hence, the case of the assessee remained unrepresented before the Ld.CIT(E). The Ld. CIT(E) without giving any further opportunity to the assessee trust, rejected the application ex-parte of the assessee trust.

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 decide the application on merits in accordance with law within six

ITA No.1301/Ahd/2026 [Vitthal Rakhumai Cheritable Trust vs. CIT(E) A.Y. 2024-25 - 3 –

months from the receipt of copy of this order. 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 19/06/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 19/06/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant ��यथ� / The Respondent. 2. 3. संबंिधत आयकर आयु� / Concerned CIT आयकर आयु�(अपील) / The CIT(A)- 4. 5. �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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

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