SHRI BAYAD STAND VAISHNAV PUSHTIY MARGIY SHREE VALLABH SEVA TRUST,BAYAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

ITA 2603/AHD/2025Status: DisposedITAT Ahmedabad08 October 2026AY 2024-254 pages
AI SummaryDismissed

What were the facts?

The assessee, Shree Bayad Stand Vaishnav Pushtiy Margiy Shree Vallabh Seva Trust, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Ahmedabad (CIT(E)), dated 30.10.2025. This order rejected the assessee's application for registration (renewal) under Section 12A(1)(ac)(ii) of the Income Tax Act for the assessment year 2024-25. The CIT(E) had sought details to verify the genuineness of the trust's activities and their consonance with its objects. The assessee failed to provide these details despite two opportunities granted on 16.07.2025 and 03.09.2025. The appeal was listed for hearing on multiple dates, but the assessee did not appear or file any submissions.

What did the Tribunal hold?

The Tribunal dismissed the appeal for non-prosecution. The Tribunal noted that the assessee was provided with eight opportunities for hearing, and notices were duly served via email and physically. Despite these opportunities, the assessee neither appeared before the Tribunal nor filed any written submissions or supporting material. Furthermore, the documents required by the CIT(E) that would have enabled the Tribunal to examine the issues were also not placed on record. In the absence of any appearance or compliance, the Tribunal found no material to properly examine the issues or consider remanding the matter. The repeated failure to avail opportunities demonstrated the assessee's lack of interest in pursuing the appeal. Therefore, the appeal was dismissed.

What were the issues?

1. Whether the order passed by the CIT(Exemption) rejecting the application for renewal of registration under Section 12A(1)(ac)(ii) is illegal, unlawful, and against the principles of natural justice? The assessee argued that there was a sufficient cause for failure to respond to notices and that a further opportunity should have been granted in the interest of justice. The assessee also contended that the CIT(E) erred in rejecting the application despite the charitable nature of the objects and genuine activities discernible from the IT portal, and by ignoring the actual activities carried on by the trust. 2. Whether the CIT(E) erred in law and on facts in not appreciating that there was a sufficient cause for failure to respond to the notices of hearing issued on 16.07.2025 and 03.09.2025, and therefore, the appellant ought to have been allowed a further opportunity in the interest of justice? The revenue's contentions are not recorded as none appeared for the assessee.

Which sections of the Income-tax Act were involved?

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

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 Respondent: Shri Ajay Pratap Singh, CIT-DR
Hearing: 22.09.2026Pronounced: 08.10.2026

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 30.10.2025 in the proceeding u/s 12A(1)(ac)(ii) of the Income Tax Act [hereinafter referred as “the Act”].

2.

The brief facts of the case are that the assessee had filed an application in Form No. 10AB for registration (renewal of the Trust) u/s. 12A(1)(ac)(ii) of the Act. The Ld. CIT(E) had called for certain details in order to verify the genuineness of the activities of the Trust and also to Shri Bayad Stand Vaishnav pushtiy Margiy Shree

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(1)(ac)(ii)

All 669 judgments and leading authorities on Section 12A(1)(ac)(ii) →

Recent GST High Court judgments

Search GST case law →