JAN SADHANA TRUST,AHMEDABAD vs. COMMISSIONER OF INCOME TAX (EXEMPTION), AHMEDABAD
What did the Tribunal hold?
The Tribunal held that there was no infirmity in the order of the learned CIT(E). The reasoning was that even if the Tribunal were to grant relief to the appellant, the matter would have to be restored to the CIT(E) for consideration under the appropriate section. Since the CIT(E) had already provided the assessee with the liberty to file a fresh application under the correct section along with an application for condonation of delay, the impugned order did not suffer from any infirmity. The Tribunal dismissed the appeal 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 the law.
What were the facts?
The appellant, Jan Sadhana Trust, filed an appeal against the order dated 22.06.2026 passed by the Commissioner of Income Tax (Exemption) (CIT(E)), Ahmedabad. The CIT(E) rejected the application filed by the trust in Form No. 10AB of the Income Tax Act, 1961. The rejection was based on a technical/clerical ground, specifically for choosing an incorrect sub-clause/section in Form 10AB on the e-filing portal. The assessee was not present for the hearing, and on the previous date, an adjournment was sought. The Tribunal decided the matter based on the available records.
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 the technical/clerical ground of choosing an incorrect sub-clause/section in Form 10AB on the e-filing portal, under the relevant provisions of the Income Tax Act, 1961. Assessee's Contention: The assessee argued that procedural or clerical errors in selecting an option from a dropdown menu on an electronic utility should not override the substantive statutory rights of a genuine charitable institution. They also contended that the CIT(E) erred in rejecting the registration without examining the merits of the case, which requires the Commissioner to satisfy himself about the objects and genuineness of the trust's activities. Revenue's Contention: The judgment does not record any specific contentions from 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
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.
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