SHREE MOKHUNDA SWETAMBER MURTIPUJAK JAIN TRUST,SURAT vs. ITO, WARD-1(1)(1), SURAT

ITA 1476/SRT/2025Status: DisposedITAT Rajkot23 September 2026AY 2026-274 pages
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What did the Tribunal hold?

The Tribunal held that the applicant/appellant had indeed filed details while submitting Form 10AB. However, the learned CIT(E) had not taken cognizance of these submitted details. Therefore, the Tribunal found it appropriate to remand the matter back to the file of the learned CIT(E). The purpose of the remand is for the CIT(E) to verify the details filed by the appellant/applicant and adjudicate the application accordingly, in compliance with the provisions of the Income Tax Act, 1961. The Tribunal noted that the appeal was being allowed for statistical purposes. No specific issue was left undecided, as the core issue of rejection was addressed by remanding the matter for proper consideration.

What were the facts?

The assessee, Shree Mokhunda Swetamber Murtipujak Jain Trust, filed an application for regular registration under Section 12A(1)(ac) of the Income Tax Act, 1961, in Form 10AB on June 6, 2025. The Commissioner of Income Tax (Exemption), Ahmedabad (CIT(E)), rejected this application on October 29, 2025. The rejection was based on the grounds that no submissions, details, or documents were filed by the assessee, and no adjournment was sought. The assessee appealed this order to the Income Tax Appellate Tribunal (ITAT), Surat Bench. The assessee contended that it had submitted all necessary documents, including the trust deed, registration certificate, PAN card, provisional 12AB certificate, audit reports for two years, and trustees' Aadhaar/PAN cards, but these were not considered by the CIT(E). The assessee requested a remand for proper verification and adjudication, along with an opportunity for a hearing.

What were the issues?

1. Whether the learned Commissioner of Income Tax (Exemption) erred in rejecting the assessee trust's application for regular registration under Section 12A(1)(ac) of the Income Tax Act, 1961, without granting a reasonable opportunity of hearing? (Question of law and fact, concerning Section 12A(1)(ac)) 2. Whether the learned Commissioner of Income Tax (Exemption) erred in not granting permanent registration to the assessee trust by rejecting the application filed in Form 10AB under Section 12A(1)(ac)(ii) of the Income Tax Act, 1961? (Question of law and fact, concerning Section 12A(1)(ac)(ii)) Assessee's Contentions: - The assessee argued that it had submitted all the required documents as per Form 10AB, including the trust deed, registration certificate, PAN card, 12AB provisional certificate, audit reports for two years, and trustees' Aadhaar/PAN cards. - These documents were not considered by the CIT(E) for the renewal of registration. - The assessee requested that the matter be remanded back to the CIT(E) for proper verification and adjudication. - The assessee also prayed for an opportunity of hearing. Revenue's Contentions: - The Learned Departmental Representative (DR) relied upon the order of the learned CIT(E).

Which sections of the Income-tax Act were involved?

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

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, SURANT BENCH : SURAT

Before: Ms. SUCHITRA R. KAMBLE & SHRI B.M. BIYANI

Hearing: 15.07.2026Pronounced: 23.09.2026

PER Ms. SUCHITRA R. KAMBLE, JM:

This appeal filed by the assessee is directed against the order of Learned Commissioner of Income Tax (Exemption), Ahmedabad, dated 29.10.2025 [for short, “CIT(E)”], whereby application for regular registration u/sec. 12A(1)(ac) of the Income Tax Act, 1961 [for short, ‘Act’] has been rejected.

2.

The appellant/applicant has raised the following grounds of appeal:

2 ITA.No.1476/SRT/2025 (Shree Mokhunda Swetamber Murtipujak Jain Trust) 1) On the facts and circumstances of the case as well as on the subject, the ld. Commissioner of Income Tax (Exemption) has erred in rejecting the application made by the assessee trust without granti

The order continues below.

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