SHRI GOVARDHAN NATAJI PUSHTI MARGIYA VAISHNAB HAVELI,DAHOD vs. THE ITO, WARD-1, DAHOD
आयकर अपीलीय अिधकरण, अहमदाबाद ायपीठ एस.एम.सी’, अहमदाबाद ।
IN THE INCOME TAX APPELLATE TRIBUNAL
“SMC” BENCH, AHMEDABAD
ी संजय गग , ाियक सद के सम!।
Before Shri Sanjay Garg, Judicial Member
आयकर अपील सं /ITA No.2689/Ahd/2025
िनधारण वष /Assessment Year : 2019-20
Shri Govardhan Nataji Pushti
Margiya Vaishnab Haveli
Janta Chowk
Desai Wada
Dahod Gujarat – 389 151
बनाम
/
v/s.
The ITO
Ward-1
Dahod – 389 151
थायी लेखा सं./PAN: AAATS 7386 K
(अपीलाथ$/ Appellant)
(%& यथ$/ Respondent)
Assessee by :
Shri Kunal Shangvi, AR
Revenue by :
Shri Suresh Chand Meena, Sr.DR
सुनवाई की तारीख/Date of Hearing : 17/02/2026
घोषणा की तारीख /Date of Pronouncement: 12/03/2026
आदेश/O R D E R
The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’]
dated 12/12/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2019-20. 2. The assessee, in this appeal, is aggrieved by the action of the Ld. CIT(A) in confirming the additions made by the Assessing Officer (AO) of Rs.14,50,179/- as income from other sources and of Rs.11,99,688/- on account of donation and rental income, tatalling to Rs.26,49,867/-.
Asst. Year : 2019-2020
At the outset, the Ld. Counsel for the assessee has submitted that the assessee is a charitable organization registered u/s.12A of the Income Tax Act, 1961 (for short “the Act”) and that the income of the assessee is exempt from taxation under the provisions of section 11 of the Act. He has further submitted that due to the fact that the consultant appointed by the assessee- trust did not properly represent before the lower authorities, hence, the impugned additions were made by the AO. Further, the said consultant did not appear/represent even before the Ld. CIT(A) also, resulting into dismissal of the appeal of the assessee by the Ld. CIT(A) holding the same as barred by limitation. The Ld. Counsel submitted that the assessee-trust is doing charitable activities and its income is exempt u/s.11 of the Act. He has submitted that in the interests of justice, the assessee-trust may be given an opportunity to represent its case before the Ld. CIT(A).
The Ld. DR could not rebut the fact that the assessee claims to be a charitable organization registered u/s.12A of the Act, if it is so, the income of the assessee-trust will be exempt u/s.11 of the Act, however, subject to fulfilment of the relevant necessary conditions/statutory provisions.
Considering the rival submissions, in my view, the interests of justice will be well-served if the assessee be given an opportunity to present its case before the Ld. CIT(A). Therefore, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the AO with a direction to pass the assessment order after considering the submissions made by the assessee- trust after giving adequate opportunity of hearing to the assessee to present its case. It is also directed that the assessee will remain vigilant and promptly respond to the notices of hearing issued by the AO. Asst. Year : 2019-2020
With the above observations, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the Open Court on 12/03/2026. ( Sanjay Garg )
Judicial Member
अहमदाबाद/Ahmedabad, िदनांक/Dated 12/03/2026
टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS
आदेश की #ितिलिप अ$ेिषत/Copy of the Order forwarded to :
अपीलाथ% / The Appellant 2. #&थ% / The Respondent. 3. संबंिधत आयकर आयु' / Concerned CIT 4. आयकरआयु' ) अपील ( / The CIT(A)- 5. िवभागीय #ितिनिध , अिधकरण
अपीलीय
आयकर
,
अहमदाबाद /DR,ITAT, Ahmedabad.
6. गाड फाईल /
Guard file.
आदेशानुसार/ BY ORDER,
स&ािपत #ित ////
सहायक पंजीकार (Asstt.