VITHALBHAI FOUNDATION,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

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ITA 2974/AHD/2026Status: DisposedITAT Ahmedabad13 October 2026AY 2025-262 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the Commissioner of Income Tax (Exemption) appeared to have failed to take notice of the documents filed by the assessee. The Tribunal noted that the assessee had submitted a paper book containing written submissions dated April 18, 2026 (digitally signed April 24, 2026) and acknowledgements of filing replies and documents on the Income Tax portal on April 24, 2026. The Tribunal reasoned that the Commissioner's belief of non-compliance might have stemmed from these filings not being brought to his attention. In the interest of fairness, the Tribunal set aside the order of the CIT(E) and restored the file for fresh consideration of the assessee's application. The CIT(E) was directed to consider the documents already submitted and any further documents deemed necessary. The appeal was allowed for statistical purposes.

What were the facts?

The appeal was filed by Vithalbhai Foundation (the assessee) against an order passed by the Commissioner of Income Tax (Exemption) (the revenue authority). The assessment year is not specified. The Commissioner rejected the assessee's application under section 12AB of the Income Tax Act, 1961, citing non-compliance with notices issued on April 16, 2026, May 12, 2026, and June 24, 2026. The assessee submitted a paper book containing written submissions and financial accounts. The written submissions were dated April 18, 2026, and digitally signed on April 24, 2026. Acknowledgements of filing replies and documents on the Income Tax portal on April 24, 2026, were also provided.

What were the issues?

1. Whether the Commissioner of Income Tax (Exemption) erred in rejecting the assessee's application under section 12AB of the Income Tax Act, 1961, on the grounds of non-compliance with notices, when the assessee had submitted documents and replies on the Income Tax portal? Assessee's Contention: The assessee argued that they had complied with the notices by filing their written submissions and all necessary documents on the Income Tax portal on April 24, 2026. They submitted a paper book containing these documents and acknowledgements of filing. The assessee contended that the Commissioner failed to take notice of these filings, possibly because they were not brought to his attention. Revenue's Contention: The judgment does not record any specific contentions made by 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: Ms. Kaushani Shah on behalf of Shri Hardik Vora, 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: 2974/Ahd/2026 Assessment Year: N.A.

Vithalbhai Foundation The CIT(Exemption), Ahmedabad Madhuban, B/H Townhall, Vs Nr. Railway Underbridge, Ellisbridge, Ahmedabad- 380006, Gujarat PAN: AAATV1519K (Respondent) (Appellant) Assessee by: Ms. Kaushani Shah on behalf of Shri Hardik Vora, 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:

This appeal is filed by the Assessee against the order passed by the Commissioner of Income Tax (Exemption), under section 12AB of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) rejecting the application on the ground that the assessee did not comply with the notices issued on 16-04-2026, 12-05-2026 and 24-06-2026.

2.

Before us, the Ld. A.R. has submitted a paper book containing various documents starting with written submissions filed before the Ld. CIT(E) to the financial accounts of the assessee. As per the written submissions, it is dated 18th April 2026 on top but signed digitally on 24-04-2026. The

I.T.A No. 2974/Ahd/2026 Vithalbhai Foundation vs. CIT(E)

assessee has also filed acknowledgements of filing of the reply and all the documents on the Income Tax portal on 24-04-2026.

3.

Under the circumstances, it appears that the Ld. CIT(E) has failed to take notice of the documents filed by the assessee. Probably the same was not brought to his attention leading him to believe that there was no compliance by the assessee. Under the circumstances, in the interest of fairness, we set- aside this order of the Ld. CIT(E) and restore the file for fresh consideration of the assessee’s application with reference to the documents already submitted and such further documents as the CIT(E) may deem it fit to ask for.

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

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