KESHWANI FOUNDATION,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD

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ITA 1279/AHD/2026Status: HeardITAT Ahmedabad16 June 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by giving the assessee an opportunity to present its case. The impugned orders were set aside, and the matters were restored to the CIT(E) for fresh decision.

What were the facts?

The assessee's applications for renewal of registration under Section 12A and approval under Section 80G(5) were rejected by the CIT(E). The assessee claimed they were not given a proper opportunity to present their case, as only one notice was issued which did not reach the trustees.

What were the issues?

Whether the CIT(E) properly afforded the assessee an opportunity to be heard before rejecting the renewal applications for registration and approval.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, AHMEDABAD

Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA

For Appellant: Shri Suresh Gandhi, AR, Shri Rajesh Ojha, CIT. DR
For Respondent: Shri Rajesh Ojha, CIT. DR
Hearing: 16/06/2026Pronounced: 16/06/2026

Per Sanjay Garg, Judicial Member:

The captioned both the appeals relate to the same assessee and are against separate orders passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (in short “Ld. CIT(E)”). ITA No.1278/Ahd/2026 is against the order of the Ld.CIT(E) dated 08.03.2026 rejecting the application of the assessee for renewal of registration under Section 12A of the Income Tax Act, 1961

ITA Nos.1278 & 1279/Ahd/2026 [Keshwani Foundation vs. CIT(E)] - 2 – (hereinafter referred to as the “Act”), whereas, ITA No.1279/Ahd/2026 is against the order of the Ld. CIT(E) dated 08.03.2026 rejecting the application of the assessee for renewal of approval under Section 80G(5) of the Act.

2.

At the outset, Ld. Counsel for the assessee submitted that the Ld. CIT(E) has rejected both the applications of the assessee trust for renewal of registration u/s.12A and renewal of approval u/s.80G(5) of the Act without giving proper opportunity to the assessee trust to present its case. Ld. Counsel has submitted that only one notice was issued but did not come to the notice of the trustees 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 both the applications ex-parte of the assessee trust.

3.

Considering the above submissions and going through the impugned orders 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 orders of the Ld.CIT(E) in relation of both the applications are hereby set aside and the matter is restored to the file of the Ld.CIT(E) for decision afresh on both of the applications 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 applications on

ITA Nos.1278 & 1279/Ahd/2026 [Keshwani Foundation vs. CIT(E)] - 3 – merits in accordance with law. Both the appeals of the assessee trust are treated as allowed for statistical purpose.

4.

In the result, both appeals filed by the assessee trust are treated as allowed for statistical purposes.

This Order pronounced on 16/06/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 16/06/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. 2. ��यथ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- �वभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 5. गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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

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