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

ITA 2472/AHD/2026Status: DisposedITAT Chandigarh06 October 20264 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(E) had rejected the assessee's application for registration under Section 12A(1)(ac)(v) on the grounds of non-maintainability, as there was no modification in the trust's objects. The assessee admitted to a mistake in selecting the correct sub-clause. In the interest of justice, the Tribunal decided to set aside the order of the CIT(E). The direction was to allow the assessee an opportunity to rectify the mistake in Form No. 10AB. If a fresh Form No. 10AB was required, the CIT(E) was directed to condone any delay in filing it. 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 challenged the rejection of the assessee's application for registration under Section 12A(1)(ac)(v) of the Income Tax Act, filed in Form No. 10AB on 30.09.2025. The CIT(E) rejected the application, holding it non-maintainable because the assessee did not adopt or modify the objects of the trust in a manner that would require filing under that specific sub-clause. The assessee admitted to a mistake in selecting the correct sub-clause while filing 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 & justice? (Question of law and fact) 2. Whether the Ld. CIT(E) has erred in law and facts in rejecting the application under Section 12A(1)(ac)(v) of the Act? (Question of law and fact) Assessee's contentions: The assessee argued that there was a mistake in selecting the correct sub-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 the mistake in the application and then re-adjudicate on merits. Revenue's contentions: The Revenue 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,Section 12A(1)(ac)(v)

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.

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 accountSign 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.

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →