JAN SADHANA TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD

ITA 2554/AHD/2026Status: DisposedITAT Ahmedabad06 October 20264 pages

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the order of the learned CIT(E) did not suffer from any infirmity. The CIT(E) had noted its inability to change or rectify the section opted by the applicant in Form 10AB through the ITBA portal. Consequently, the CIT(E) had permitted the assessee to file a fresh application under the correct section along with an application for condonation of delay. The Tribunal reasoned that even if it were to grant relief to the appellant, it would have to restore the matter to the CIT(E) for consideration under the appropriate section. Since the CIT(E) had already provided this relief, the impugned order was not flawed. The appeal was dismissed with a direction to the CIT(E) to consider any fresh application filed by the appellant, along with an application for condonation of delay, liberally and sympathetically in accordance with law.

What were the facts?

The assessee, Jan Sadhana Trust, filed an appeal before the Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, against an order dated 22.06.2026 passed by the Commissioner of Income Tax (Exemption) (CIT(E)). The CIT(E) had rejected the trust's application filed in Form No. 10AB, which is related to registration under the Income Tax Act, 1961. The rejection was based on a technical/clerical error where the assessee allegedly chose an incorrect sub-clause or section in the e-filing portal. The assessee was represented by no one, and the revenue by Shri Ajai Pratap Singh, CIT-DR. The hearing concluded on 22.09.2026 and the order was pronounced on 06.10.2026.

What were the issues?

1. Whether the learned CIT(E) erred in treating the application filed in Form No. 10AB as non-maintainable and rejecting it solely on a technical/clerical ground for choosing an incorrect sub-clause/section in the e-filing portal, contrary to the substantive statutory rights of a genuine charitable institution? 2. Whether the learned CIT(E) erred in rejecting the registration without entering into the merits of the case, thereby failing to satisfy himself about the objects of the trust and the genuineness of its activities as mandated by the Income Tax Act? Assessee's contentions: - The rejection based on a technical/clerical error in selecting a dropdown option on the e-filing portal is unsustainable and defeats the substantive rights of a genuine charitable institution. - The CIT(E) failed to appreciate that procedural errors should not override substantive rights. - The rejection without examining the merits of the case is bad in law and violates judicial conscience, as the mandate requires verification of the trust's objects and activities. Revenue's contentions: - The judgment records no specific contentions for the revenue.

Which sections of the Income-tax Act were involved?

Form No. 10AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD

Before: SHRI NARENDRA PRASAD SINHA & SHRI SANJAY KUMAR

Pronounced: 06.10.2026

PER SANJAY KUMAR, JUDICIAL MEMBER:

- This appeal has been filed by the appellant against the order dated 22.06.2026 passed by the Ld. Commissioner of Income Tax (Exemption), Ahmedabad (hereinafter referred to as the ‘CIT(E)’), whereby the application filed by the appellant in Form No. 10AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) was rejected.

The Assessee has raised following grounds of Appeal:

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free account Sign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

Recent GST High Court judgments

Search GST case law →