FORAM FOUNDATION,VADODARA vs. COMMISSIONER OF INCOME TAX, AHMEDABAD

This appeal preferred by the Assessee-Trust is directed against the Order, dated 07/03/2026, passed by the Learned Commissioner of Income-tax (Exemption), Ahmedabad [hereinafter referred to as 'the CIT(E)'], whereby application filed in Form 10AB for renewal of registration under Section 12A of the Income-tax Act, 1961 [hereinafter referred to as 'the Act'] was rejected.

The delay of 16 days in filing the present appeal is condoned taking into consideration the explanation offered in the application seeking condonation of delay and supported by the accompanying affidavit. Accordingly, we proceed to adjudicate the following grounds raised by the Assessee in the present appeal:

Briefly stated, the relevant facts are that the Assessee, a charitable trust, was granted registration under sub-clause (i) of clause (ac) of sub-section (1) of section 12A of the Act in Form 10AC for the period from AY 2022-2023 to Assessment Year 2026-27. The Trust filed an application on 29/09/2025 for renewal of registration. The Learned CIT(E) issued a Notice, dated 16/12/2025, requiring the Assessee to furnish requisite details and documents. Subsequently, the Learned CIT(E) passed the impugned rejection order on 07/03/2026, wherein it was observed that "the applicant has neither filed any submission or documents nor sought any adjournment in response to the notices issued from time to time for satisfying the department regarding the genuineness of the activities of the Trust".

Being aggrieved, the Assessee has preferred the present appeal before the Tribunal on the grounds reproduced in paragraph 2 above.

The Learned Authorised Representative for the Assessee submitted that the Assessee had neither received the notice through email nor by physical delivery, nor through any other mode of communication. Consequently, the Appellant was inadvertently unaware of its issuance at the relevant time and could not respond within the stipulated time. It was vehemently submitted that the passage of a final rejection order following only a single notice constituted violation of principles of natural justice. It was accordingly prayed that the impugned order be set aside

On the other hand, the Learned Departmental Representative relied upon the order passed by the Learned CIT(E).

We have carefully considered the rival contentions and perused the material available on record. It is undisputed that the impugned rejection order was passed ex-parte due to non-compliance with a single notice, dated 16/12/2025. We are of the view that in the prevailing facts and circumstances, interest of justice would be served in case another opportunity is granted to the Assessee to make out a case of renewal of registration. Therefore, we set aside the impugned rejection order passed by the Learned CIT(E) with the following directions: a) The Assessee is directed to forthwith place on record of Learned CIT(E) the correct postal and email address for communication of notices/order and take necessary steps for updating the same in ITBA Portal b) The Assessee is directed to place before the Learned CIT(E) all the documents/details in support of the application and respond to the requisition made or queries raised by the Learned CIT(E) without seeking unnecessary adjournments c) The Learned CIT(E) is directed to adjudicate the applications afresh after granting the Assessee a reasonable opportunity of being heard and after taking into consideration the supporting documents/details furnished by the Assessee d) It is clarified that in case the Assessee fails to comply with the above directions; or fails to co-operate during the proceedings; or fails to furnish proper reply/submission/supporting documents; the Learned CIT(E) would be at liberty to adjudicate the application on 3 the basis of material on record and as per law.

With the above directions, the impugned order passed by the Learned CIT(E) in the captioned matters is set aside and the grounds raised by the Assessee are allowed for statistical purposes without returning any findings on merits.

In result, the present appeal preferred by the Assessee is allowed for statistical purposes.

""यथ"/ The Respondent. 3. संबंिधतआयकरआयु"/ Concerned CIT 4. आयकरआयु"(अपील) / The CIT(A) 5. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण/ DR, ITAT, 6. गाड"फाईल /Guard file. आदेशानुसार/BY ORDER, उप/सहायकपंजीकार (Dy./Asstt.