SHREE VISA OSWAL MURTIPUJAK JAIN SANGH,VERAVAL vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

PDF · subscribers
ITA 2950/AHD/2026Status: DisposedITAT Ahmedabad13 October 20262 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that it was just and proper to set aside the order of the CIT(E). The reasoning was based on the assessee's submission that notices were sent to an incorrect and non-functional email address, leading to the assessee's ignorance of the proceedings. The Tribunal found that the assessee had not been provided with an adequate opportunity to present its case. Therefore, the Tribunal restored the matter to the CIT(E) for fresh consideration, directing that the assessee be given an opportunity to furnish all relevant details and documents in support of its application. The ratio decidendi is that an order passed without providing a proper opportunity of being heard, especially when the assessee claims non-receipt of notices due to communication errors, is liable to be set aside. The operative direction was to set aside the order and restore the application for fresh consideration.

What were the facts?

The assessee, Shree Visa Oswal Murtipujak Jain Sangh, filed an appeal against the order of the Commissioner of Income Tax (Exemption), Ahmedabad. The CIT(E) had rejected the assessee's application under section 12AB of the Income Tax Act, 1961, on the grounds that no submissions or details were filed, and no adjournments were sought. The assessee contended that all notices, including the rejection order, were sent to a non-functional email address (trust.it.sanghavico@gmail.com) due to technical reasons. The assessee had been using a different email address (happyvri1@gmail.com) for its recent income tax returns. Consequently, the assessee remained unaware of the notices.

What were the issues?

1. Whether the order passed by the Commissioner of Income Tax (Exemption) rejecting the assessee's application under section 12AB of the Income Tax Act, 1961, is valid, considering the assessee's claim of non-receipt of notices due to an incorrect email address being used by the authority. Assessee's Contention: The assessee argued that the rejection order was passed without their knowledge because all official communications, including the rejection order, were sent to a non-functional email address. They stated that they had been using a different, functional email address for their tax filings in recent years and were unaware of the proceedings. Revenue's Contention: The judgment does not record any specific contentions from the revenue.

Which sections of the Income-tax Act were involved?

Section 12AB

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “A” BENCH

Before: DR. BRR Kumar & Shri Tapas Ram Misra

For Appellant: Shri Gaurang Sanghavi, A.R
For Respondent: Shri Kiran Unavekar, CIT-DR

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “A” BENCH Before DR. BRR Kumar, Vice President And Shri Tapas Ram Misra, Judicial Member ITA No: 2950/Ahd/2026 Assessment Year: N.A.

Shree Visa Oswal The CIT(Exemption), Murtipujak Jain Sangh Ahmedabad Vs Jain Pedhi Lodhaviya Street, Veraval, Veraval- 362265, Gujarat PAN: AAATV4723D (Respondent) (Appellant) Assessee by: Shri Gaurang Sanghavi, A.R. Revenue by: Shri Kiran Unavekar, CIT-DR Date of hearing : 12-10-2026 Date of pronouncement : 13-10-2026 आदेश/ORDER PER TAPAS RAM MISRA, JUDICIAL MEMBER:

The present appeal has been filed by the Assessee against the order passed by the Commissioner of Income Tax (Exemption), Ahmedabad under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) rejecting the application on the ground that the assessee had not filed any submissions or details nor had it sought any adjournments in this case.

2.

Before us, Ld. A.R. Shri Gaurang Sanghavi submitted that all the notices including the rejection order were issued and served on an email address trust.it.sanghavico@gmail.com, which had become non-functional due to technical reasons and the assessee had been using another email happyvri1@gmail.com, in the last filed, Income Tax return for Asst. Year

I.T.A No. 2950/Ahd/2026 Shree Visa Oswal Murtipujak Jain Sangh vs. CIT(E)

2025-26 and also in the returns for the three preceding years. Due to use of the non-functional email ID by the Ld. CIT(E), the assessee remained completely ignorant of the notices.

3.

Considering the facts and circumstances of the case, we feel it just and proper to set-aside the order of the CIT(E) and restore it for consideration afresh after providing the assessee with an opportunity to furnish all the relevant details and documents in support of its application.

4.

In the result, the appeal of the assessee is allowed for statistical purposes.

This Order is pronounced on 13/10/2026

Sd/- Sd/- (DR. BRR KUMAR) (TAPAS RAM MISRA) VICE PRESIDENT JUDICIAL MEMBER Ahmedabad : True Copy Dated 13/10/2026 Rajesh आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,

उप/सहायक पंजीकार आयकर अपील�य अ�धकरण, अहमदाबाद

More judgments on Section 12AB

All 5,972 judgments and leading authorities on Section 12AB →

Recent GST High Court judgments

Search GST case law →