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

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.

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. I.T.A No. 1600/Ahd/2025

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

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.

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.

In result, appeal of the applicant/appellant is partly allowed for statistical purpose.

Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order/आदेश से,