SHRI MAHAKALI SEVA MANDAL TRUST,PILUDARA vs. INCOME TAX DEPARTMENT, CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 896/AHD/2026Status: DisposedITAT Ahmedabad29 April 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(E)'s order and restored the matter for fresh decision. The CIT(E) was directed to provide the assessee with a proper opportunity to present their case and furnish necessary details.

What were the facts?

The assessee trust's application for renewal of registration under Section 12A was rejected by the CIT(E) due to a single notice of hearing not being received by the trustees. The assessee argued that they are an existing registered trust and sought an opportunity to present their case.

What were the issues?

Whether the rejection of the renewal of registration under Section 12A was justified without providing adequate opportunity to the assessee. The procedural fairness in the hearing process.

Which sections of the Income-tax Act were involved?

Section 12A

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 Hasmukh V Doshi, A.R, Shri Alpesh Parmar, CIT. DR
For Respondent: Shri Alpesh Parmar, CIT. DR
Pronounced: 29/04/2026

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 09.03.2026.

ITA No.896/Ahd/2026 [Shri Mahakali Seva Mandal Trust vs. CIT(Exemption)] - 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 renewal of the registration u/s.12A of the Income Tax Act, 1961 (hereinafter referred to as the “Act”).

3.

At the outset, Ld. Counsel for the assessee invited our attention to the order of the Ld. CIT(E) to submit that only one notice of hearing was issued by the Ld. CIT(E), which did not come to the notice of the trustees. The Ld. CIT(E), thereafter, dismissed the appeal of the assessee for want of requisite details. The Ld. Counsel for the assessee has submitted that the assessee is already a registered charitable trust u/s.12A of the Act and that the present application was for renewal of registration. The assessee trust may be given an opportunity to present its case before the Ld. CIT(E).

4.

Considering the rival submission, in our view, interests of justice will be well served, if the assessee be given an opportunity to furnish the necessary documents and details before the Ld.CIT(E). In view of this, the impugned order of the Ld.CIT(E) is 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 furnish the necessary details. The assessee trust will furnish the requisite details and documents and promptly reply to the queries, if any, made by the

ITA No.896/Ahd/2026 [Shri Mahakali Seva Mandal Trust vs. CIT(Exemption)] - 3 –

Ld.CIT(E). The Ld.CIT(E), thereafter, will decide the application on merits in accordance with law. 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 29/04/2026

Sd/- Sd/- (NARENDRA PRASAD SINHA) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 29/04/2026 S. K. SINHA True Copy आदेश क� �ितिल�प अ�े�षत/Copy of the Order forwarded to : अपीलाथ� / The Appellant 1. ��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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