HABITAT FORUM,AHMEDABAD vs. CIT(EXEMPTION), AHMEDABAD, AHMEDABAD

PDF · subscribers
ITA 2443/AHD/2026Status: DisposedITAT Ahmedabad27 October 20263 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of approximately 46 days in filing the appeals. Regarding the merits, the Tribunal noted that the CIT(E) rejected the applications for registration under section 12A and section 80G solely on the ground that no details were submitted in response to notices. The Tribunal found that only a single notice was issued for each application, and the orders were passed due to non-response. Considering it fair, the Tribunal restored the matters to the CIT(E) to provide the assessee with an opportunity of hearing to submit all relevant details and then decide the applications in accordance with the law. The assessee was directed to appear diligently before the CIT(E) without seeking unnecessary adjournments and to submit all requested details. The Tribunal allowed both appeals for statistical purposes.

What were the facts?

The assessee, Habitat Forum, filed appeals before the Income Tax Appellate Tribunal (ITAT) against the order dated 07-03-2026 passed by the Commissioner of Income Tax (Exemption), Ahmedabad. The CIT(E) had denied registration under section 12A and under section 80G of the Income Tax Act, 1961. The appeals were filed with a delay of approximately 46 days, which the Tribunal condoned. The CIT(E) had rejected the applications for registration due to the assessee's failure to submit details in response to notices. The assessee contended that they were prevented by sufficient circumstances from responding and were not given a second opportunity.

What were the issues?

1. Whether the Tribunal should condone the delay of approximately 46 days in filing the appeals (mixed question of law and fact). 2. Whether the CIT(E) was justified in rejecting the applications for registration under section 12A and section 80G without affording a proper opportunity to the assessee to submit details (question of law). Assessee's contentions: - The assessee was prevented by sufficient circumstances from responding to the notices issued by the CIT(E). - No second opportunity was provided by the CIT(E), preventing the assessee from submitting the required details. Revenue's contentions: - The judgment records no specific contentions from the revenue regarding the delay or the merits of the case.

Which sections of the Income-tax Act were involved?

Section 12A,Section 80G

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “B” BENCH

Before: Shri Tapas Ram Misra & Shri R. Govindarajan

For Appellant: Shri Samir Vora, AR
For Respondent: Shri Ram Tiwari, CIT-DR

THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before Shri Tapas Ram Misra, Judicial Member And Shri R. Govindarajan, Accountant Member ITA Nos: 2442 & 2443/Ahd/2026 Assessment Year: N.A.

Habitat Forum CIT(Exemption), Ahmedabad 5th Floor, Kashmira Vs Chambers, Behind Mound 609,Floor-6, Aayakar Carmel School, Bhawan (Vejalpur), Navrangpura, Ahmedabad- Anandnagar-Prahladnagar 380009, Gujarat Road Ahmedabad-380015, PAN: AAATH2805A Gujarat (Appellant) (Respondent) Assessee by: Shri Samir Vora, AR Revenue by: Shri Ram Tiwari, CIT-DR Date of hearing : 26-10-2026 Date of pronouncement : 27-10-2026 आदेश/ORDER PER TAPAS RAM MISRA, JUDICIAL MEMBER:

These appeals are filed by the Assessee against the order passed by the Commissioner of Income Tax (Exemption), Ahmedabad dated 07-03-2026 denying registration under section 12A and under section 80G of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) respectively.

2.

These appeals have been filed before us that the delay of about 46 days and the assessee has filed an affidavit with the prayer for condonation of delay. The delay is condoned.

I.T.A No. 2442 & 2443/Ahd/2026 Habitat Forum vs. CIT(E)

3.

We notice from the impugned orders that the Ld. CIT(E) has rejected the application on the ground that no details were submitted by the assessee in response to the notices issued. We notice however that there was a single notice issued in respect of each of these applications and the orders have been passed as the assessee has not responded to those notices.

4.

Before us, Ld. A.R. Shri Samir Vora submitted that the assessee was prevented by sufficient circumstances from responding to the notices issued by the Ld. CIT(E) and since no second opportunity was given, the assessee could not submit the details.

5.

On the facts of this case, we considered it fair to restore the matter back to the Ld. CIT(E) to afford an opportunity of hearing to the assessee to submit all the relevant details and then take a decision on the application in accordance with law. The assessee is directed to diligently appear before the Ld. CIT(E) without seeking unnecessary adjournments and to submit all the details as may be called for.

6.

In the result, both the appeals of the assessee are allowed for statistical purposes.

This Order is pronounced on 27/10/2026

Sd/- Sd/- (R. GOVINDARAJAN) (TAPAS RAM MISRA) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : True Copy Dated 27/10/2026 Rajesh आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Assessee 2

I.T.A No. 2442 & 2443/Ahd/2026 Habitat Forum vs. CIT(E) JEETENDRA Digitally signed by JEETENDRA 2. Revenue DEVENDRABHAI UPADHYAY DN: c=IN, o=PERSONAL, title=6087, DEVENDRAB 3. Concerned CIT 2.5.4.20=7e5568a89b633f174b28a80f5e6 3c638da40b7313fb47ebaefda841cf59d17 03, postalCode=380059, st=Gujarat, 4. CIT (A) HAI serialNumber=816dc56e896211a1a21ccc 4abc94ddc94458f4a1b37be8e1854e9399 5. DR, ITAT, Ahmedabad 295106d4, cn=JEETENDRA UPADHYAY DEVENDRABHAI UPADHYAY 6. Guard file. Date: 2026.10.30 10:15:33 +05'30' By order/आदेश से,

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

More judgments on Section 12A

All 6,064 judgments and leading authorities on Section 12A →

Recent GST High Court judgments

Search GST case law →