SHRI DAKOR NIRASHRIT GAURAKSHAK PANJARAPOLE,DAKOR vs. CIT(EXEMPTION), AHMEDABAD

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ITA 800/AHD/2026Status: DisposedITAT Ahmedabad24 April 2026AY 2026-20273 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the interests of justice would be served by remanding the matter back to the CIT(Exemption). The CIT(Exemption) is to consider the application afresh, taking into account the submissions and explanations provided by the assessee.

What were the facts?

The assessee, a Trust, applied for registration under Section 12A. The CIT(Exemption) rejected the application citing failure to furnish requisite details and establish the genuineness of activities. The assessee appealed, arguing they were not given a reasonable opportunity to be heard and that the rejection was made without verifying documents.

What were the issues?

Whether the CIT(Exemption) properly provided an opportunity to be heard and verified the documents before rejecting the registration application.

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: DR. B.R.R. KUMAR, VICE-SHRI TR SENTHIL KUMAR

For Appellant: Shri Atul Shah, AR
For Respondent: Shri Alpesh Parmar, CIT. DR
Hearing: 23.04.2026Pronounced: 24.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, AHMEDABAD BEFORE DR. B.R.R. KUMAR, VICE-PRESIDENT SHRI TR SENTHIL KUMAR, JUDICIAL MEMBER I.T.A. No.800/Ahd/2026 (Assessment Year:2026-27) Shri Dakor Nirashrit Gaurakshak The Commissioner of Vs. Panjarapole, Income Tax(Exemption), Station Road, Ahmedabad. P.O Dakor, Tal. Thasra, Dist. Kheda, Kheda-388225. [PAN :AAATS6656 C] (Appellant) .. (Respondent) Appellant by : Shri Atul Shah, AR Respondent by: Shri Alpesh Parmar, CIT. DR Date of Hearing 23.04.2026 Date of Pronouncement 24.04.2026 O R D E R PER DR. B.R.R KUMAR, VICE-PRESIDENT:-

This appeal is filed by the Assessee against the appellate order dated 07.03.2026 passed by the Commissioner of Income Tax (Exemption), Ahmedabad, relating to the Assessment Year 2026-27.

2.

The assessee has raised the following grounds of appeal:

1.

The CIT(Exem) did not provide a reasonable opportunity to be heard before rejection. We had received the communication on 24th February 2026at 06:45 PM on telephone no. 9376122692 while the letter issued on 20th February 2026. We had seek adjournment request to notice no. 1 successfully submitted on 27th February 2026. Even though the adjournment is not given by the respective authority and without being heard to us the order was issued on 7th March 2026 unilaterally.

ITA No. 800/Ahd/2026 Asst. Year :2026-27 - 2– 2. The rejection made without being verifying the documents and charitable activities proof email to them on 08th March 2026. 3. The CIT(E) wrongly assumed the trust lacked Section 12A registration or misclassified the activities while the trust is in existence since 1953. 4. The order was passed without examining the charitable objects or genuineness of activities of the trust for which ITR filled with Balance Sheet submitted every year to the department.

3.

The facts of the case are that the assessee is a Trust and had applied for registration under Form No.10AB under the provisions of the Act. The Ld. CIT(E) rejected the application for registration u/s.12A of the Income Tax Act, 1961, on the ground that the assessee-trust failed to furnish the requisite details/explanation and to establish the genuineness of its activities.

4.

Aggrieved by the order of the Ld. CIT(E), the Assessee filed appeal before the Tribunal.

5.

At the outset, we find that notices were issued from time to time to furnish details/documents as called for. The Ld.CIT(E) rejected the application of the assessee on the ground that the assessee-trust remained non compliant and failed to produce substantial documents before the Ld.CIT(E). Therefore, the Ld. Counsel prayed that given an opportunity, the same would be apprised to the Ld.CIT(E). Ld. CIT(DR) argued that the assessee-trust needs to furnish requisite details/explanations and submissions before the Ld. CIT(E). Having considered the facts on record, we hold that interests of justice would be well served by remanding the matter to the Ld. CIT(E) for

ITA No. 800/Ahd/2026 Asst. Year :2026-27 - 3– consideration of the application afresh and to pass an order by taking into consideration the submissions /explanations submitted by the assessee.

6.

In the result, the appeal of the assessee is allowed for statistical purposes.

The order is pronounced in the open Court on 24.04.2026.

Sd/- Sd/- (TR SENTHIL KUMAR) (DR. B.R.R KUMAR) JUDICIAL MEMBER VICE-PRESIDENT (True Copy) Ahmedabad; Dated 24.04.2026 MV आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. 3. संबंिधत आयकर आयु� / Concerned CIT 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड� फाईल / Guard file. आदेशानुसार/ BY ORDER, True Copy

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

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