SHREE JAIN SHWETAMABER TERAPANTHI SABHA,SURAT vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2472/AHD/2026Status: DisposedITAT Ahmedabad06 October 20264 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal considered the rival submissions and noted that the CIT(E) had rejected the application because it was not maintainable under section 12A(1)(ac)(v). The assessee's Authorized Representative (AR) admitted that there was no modification in the Trust's objects and that the mistake was in selecting the correct sub-clause. In the interest of justice, the Tribunal decided to set aside the order of the CIT(E) and restore the matter to the file of the CIT(E). The CIT(E) was directed to allow the assessee an opportunity to rectify the mistake in Form No. 10AB. If a fresh Form No. 10AB was required, the delay in filing it was to be condoned. Subsequently, the CIT(E) was to decide the matter on merits based on the corrected or fresh application. The appeal was allowed for statistical purposes.

What were the facts?

The assessee, Shree Jain Shwetamaber Terapanthi Sabha, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Ahmedabad (CIT(E)) dated 29.03.2026. The appeal was filed with a delay of 25 days, which was condoned by the Tribunal. The assessee had applied for registration of the Trust under section 12A(1)(ac)(v) of the Income Tax Act, 1961, by filing Form No. 10AB on 30.09.2025. The CIT(E) rejected the application, holding it as non-maintainable because the assessee had not adopted or undertaken modification of the objects that did not conform to the conditions of registration, which is the requirement for filing under section 12A(1)(ac)(v). The assessee contended that there was a mistake in selecting the correct sub-clause in the application.

What were the issues?

1. Whether the order passed by the Ld. CIT(E) rejecting the application for registration is against law, equity, and justice, turning on the interpretation and application of Section 12A(1)(ac)(v) of the Income Tax Act, 1961. Assessee's contention: The assessee argued that there was a mistake in selecting clause (v) of section 12A(1)(ac) while filing Form No. 10AB. The assessee requested that the matter be set aside to the CIT(E) to allow an opportunity to correct this mistake and re-adjudicate the application on merits. Revenue's contention: The Revenue's representative (CIT-DR) stated that they had no objection if the matter was set aside to the file of the Ld. CIT(E).

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(v),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

For Appellant: Shri M S Chhajed, AR
For Respondent: Shri Kiran Unavekar, CIT-DR
Hearing: 03.09.2026Pronounced: 06.10.2026

PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:

This appeal is filed by the Assessee against the order of Commissioner of Income Tax (Exemption), Ahmedabad [hereinafter referred to as “CIT(E)”] dated 29.03.2026 in the proceeding u/s 12A of the Income Tax Act [hereinafter referred as “the Act”].

2.

There was delay of 25 days in filing of this appeal. The assessee has filed a condonation application explaining the reason for delay. Considering the explanation of the assessee, the delay in filing of the appeal is condoned. Shree Jain Shwetamaber Terapanthi Sabha Vs CIT-E, AY- NA 2

3.

The brief facts of the case are that the assessee had filed an appl

The order continues below.

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