SANKALIT GRAM VIKASH TRUST,SIHOR vs. THE CIT(EXEMPTION), AHMEDABAD

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ITA 1600/AHD/2025Status: DisposedITAT Ahmedabad16 October 2025Bench: Ms. Suchitra Kamble (Judicial Member), Shri Makarand V. Mahadeokar (Accountant Member)6 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the CIT(Exemption) erred in rejecting the application without granting a reasonable opportunity of hearing and considering the submitted documents. Therefore, the matter was remanded back to the CIT(E) for fresh adjudication after providing an opportunity of hearing.

What were the facts?

The assessee filed an application for registration under Section 12A(1)(ac)(vi) of the Income Tax Act, 1961, in Form 10AB. The CIT(Exemption) rejected the application and cancelled the provisional registration without providing sufficient opportunity of hearing and considering the filed details.

What were the issues?

Whether the CIT(E) correctly rejected the registration application without providing a proper opportunity of hearing and proper consideration of documents?

Which sections of the Income-tax Act were involved?

Section 12A(1)(ac)(vi),Section 12A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD “C” BENCH

Before: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Mehul K Patel, A.R
For Respondent: Shri Rignesh Das, CIT-D.R

Per Suchitra Kamble, Judicial Member:

1.

This is an appeal filed against the order dated 27-06- 2025 passed by CIT(Exemption), Ahmedabad.

2.

The grounds of appeal

are as under:-

1. That on facts, and in CIT (Exemption) law, the learned has grievously erred in not granting sufficient and reasonable opportunity of hearing and in rejecting the application for registration u/s 12A(1)(ac)(vi) of the Act, vide ex-parte order.

2. That on facts and in law, the application made u/s 12A(1)(ac)(vi) of the Act ought to have been granted by learned CIT (Exemption) as prayed for.

3.

The appellant craves liberty to add, alter, amend any ground of appeal

.”

3. The applicant/appellant filed application for registration of the trust in Form 10AB under Sub-clause (iii) of clause (ac) of sub-section (1) of Section 12A of Income Tax Act, 1961. The said application was rejected and provisional registration was also cancelled by the CIT(E) vide order dated 27.06.2025.

4.

Being aggrieved by the said order, the applicant/appellant filed the present appeal.

5.

From the submissions of both the Ld. AR and Ld. DR as well as from the records it appears that the CIT(E) has not at all considered the details of the applicant/appellant which was filed during the application in Form No.10AB as well as the reply dated 11.02.2025. Thus, the CIT(E) has 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.

Sankalit Gram Vikash Trust 6. In result, appeal of the applicant/appellant is partly allowed for statistical purpose.

Order pronounced in the open court on 16-10-2025 Sd/- Sd/- (Makarand V. Mahadeokar) (Suchitra Kamble) Accountant Member Judicial Member Ahmedabad : Dated 16/10/2025 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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