KALASHREE TRUST,AHMEDABAD vs. THE CIT(EXEMPTION), AHMEDABAD
THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD “C” BENCH
Before Ms. Suchitra Kamble, Judicial Member
And Shri Makarand V. Mahadeokar, Accountant Member
Kalashree Trust,
604, Mangal Murti
Complex, Near Shiv
Cinema, Ashram Road,
Ahmedabad
PAN: AAATK8388F
(Appellant)
Vs
The CIT(Exemption),
Ahmedabad
(Respondent)
Assessee by: Shri Rushin Patel, A.R.
Revenue by: Shri Rignesh Das, CIT-D.R.
Date of hearing
: 15-10-2025
Date of pronouncement
: 16-10-2025
आदेश/ORDER
Per Suchitra Kamble, Judicial Member:
This is an appeal filed against the order dated 22-10-
2024 passed by CIT(Exemption), Ahmedabad.
The grounds of appeal are as under:- “1. The ld. CIT(E) erred in law and on facts of the case, in denying registration to the assessee trust u/s 12A, without hearing the assessee.
The appellant craves leave to add, amend or alter the grounds of appeal at the time of hearing, if need arise.”
The applicant/appellant filed application for registration of the trust in Form 10AB under Sub-clause (iii) of clause (ac) of sub-section 12A of Income Tax Act, 1961. The said application was rejected and provisional I.T.A No. 1428/Ahd/2025
Kalashree Trust
2
registration was also cancelled by the CIT(E) vide order dated 22.10.2024. 4. Being aggrieved by the said order, the applicant/appellant filed the present appeal belatedly by 195 days for the reason set out in application for condonation of delay and the affidavit of the trustee. The applicant/appellant stated that on receipt of the order dated
22.10.2024 passed by the CIT(E), the applicant filed another application for registration on 18.12.2024 under bonafide belief that the applicant/appellant will submit the requisite documents in the proceedings for the new application filed with will be decided on merit. However the said new application was treated as non maintainable vide order dated 19.05.2025 by the CIT(E). Hence, there was delay appears to be genuine hence, condoned.
As regards to the merits of the case, the CIT(E) has not at all considered the details of the applicant/appellant which was filed during the fresh application 18.12.2024 in Form No.10AB and also not given opportunity of hearing to the applicant /Appellant, therefore, it will be appropriate to remand back this matter to the file of the CIT(E) for verifying the details filed by the applicant/appellant and decide/adjudicate the matter a fresh on merit and as per Income Tax Statute. Needless to say, the applicant be given opportunity of hearing by following principles of natural justice. Thus, the appeal of the applicant/appellant is partly allowed for statistical purpose.
I.T.A No. 1428/Ahd/2025
Kalashree Trust
3
In result, appeal of the applicant/appellant is partly allowed for statistical purpose.
Order pronounced in the open court on 16-10-2025 (Makarand V. Mahadeokar) (Suchitra Kamble)
Accountant Member Judicial Member
Ahmedabad : Dated 16/10/2025
आदेश क त
ल प अे षत / Copy of Order Forwarded to:-
1. Assessee
Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,
उप/सहायक पंजीकार
आयकर अपीलय अधकरण,
अहमदाबाद